Research On The Risk Prevention And Control Of Corporate Bonds Audit

With the rapid development of China's bond market,more and more enterprises choose to issue corporate bonds to raise funds.According to wind statistics show that as of the end of 2016,the bond market issuance of corporate bonds raising a total of 2 trillion and 775 billion 231 million yuan,an increase of 157.56% compared to the same period in 2015,enough to see the development of corporate bond market of the whole bond market quickly.Compared with the stock market,but it is very small,because the bond market scale is small,the commission only put forward <measures for the management of corporate bond issuance and trading of>,not on the issuance of corporate bonds issued by the information disclosure requirement,and corporate bond audit is audit according to IPO of the way,there is no specific regulations.This not only increases the difficulty of corporate bond audit,and increase the proportion of corporate bond issuance of audit failure,no doubt also increase the risk of audit of CPA's recent large wind.The amount of the corporate bond default is also illustrates this point.With the rapid development of China's economy and society,the background in the domestic capital market gradually mature,as one of the company's debt financing is an important way of audit has become an important part of the major accounting firms business,the main content is a certified public accountant in the work process,so the prevention and control of audit risk for corporate bonds has been important.According to the specific circumstances of S accounting firm,the audit risk theory,combined with the characteristics of debt audit firms,types and sources of corporate bond audit risk,including the risk of material misstatement risk check and occupation moral risk,then according to the process that S accounting firm audits ST corporate bond,analysis of the S accounting firm bond audit project risk prevention and effectiveness of audit risk control,and summarize the possible internal poor operating results,industry competition,quality problems and audit procedures such as improper CPA practice,finally proposed method can effectively control and to prevent corporate bond audit risk,including the perfect quality control system,improve the quality of the registered accountants and Strengthen due diligence...