| In recent years,with the state department vigorously support the development of new three board,appear of the filing system,the market maker system,rotating plate mechanism and other related policies,new three board has made great breakthroughs and innovation,its influence on the market getting more significantly and gradually becoming a new star of the capital market in next few years.At the same time,due to the new three board market started late,established a shorter time,development is not mature enough and other issues,leading to financial fraud one after another,many companies change face after listing,lossed the capability of continue viability,severe damage the interests of investors,therefore,CSRS continue to strengthen supervision to new three board market,audits also tend to be more stringent.How to effectively control the listing process audit risk issues become a top priority audit work for accounting firm who assume main risks and responsibilities in the new three board market.New three board audit is different to annual audit,its audit cycle length,high professional requirements,and need to cooperate with sponsor institutions,law firms and asset appraisal firm.Complexity of operation mechanism decide accounting firm undertake prominent audit risk,therefore,full study issues of control audit risk,to improve audit quality and help accounting firm avoid risk has a positive meaning.There are many reason lead to the formation of new three board market audit risk,in general,the impact factors including internal factors and external factors,further,can be divided into market regulatory environment,listed companies and accounting firms.Through analysis of relevant cases,obtain specific reasons about the appear of new three board listed audit risk,and then summed up the corresponding countermeasures and suggestions to reduce audit failure,in order to find out control theory that suit for new three board market listing audit risk in china.Base on the basic audit risk theory,take stand of the accounting firm,make new three board listed companies characteristics and audit features of new three board as starting point,further,making depth analysis to new three board audit risk,and then point out case of shenxianyuan,analysis the audit risk present in the listed company,finally,from internal factors and external factors,proposed specific audit risk control measures and suggestions,including improve new three board audit regulatory system and related,improve audit team’s competence and support ability,regulate competition of firms in the industry,establish an effective quality control system. |
