Research On The Audit Risk Identification And Prevention Of The New-Three-Board Listed Companies

With the rapid development of China's economy,small and medium enterprises needs of the financing due to the development.However,due to multiple factors can not be in the main board,gem and other capital markets financing,so the demand for OTC market transactions become increasingly strong.December 13,2013,the new-three-board official expansion to the country,the OTC market to enter the stage of rapid development.January6,2013,the National SME share transfer system Co.,Ltd.officially inaugurated operations,marking the formal establishment of new-three-board market.As an important part of China's multi-level capital market system,the new-three-board market,to a certain extent,promoted the development of China's social economy.Since the establishment of the new-three-board has developed rapidly,the SMEs rushed to apply for the transfer of shares in the small and medium enterprise stock trading system,strengthen the supervision of the new-three-board market has become an urgent need of the public.Accounting firms andcertified public accountants,the new-three-board listed companies audit is not a small challenge.The new-three-board listing system is not yet perfect,listed companies own financial system is not perfect,the audit quality is not high,the reason of registered audit experience accountant or lack of ability not equal to the new board.The possibility of the increase of audit risk.In this paper,three new board listed companies audit main body,audit object and audit environment and so on to analyze the enterprise from the listing to the listing process of the audit risk.Through the analysis of the firm and the CPA audit of listed companies and its new-three-board market audit environment,find out the new-three-board listed companies of the audit risk,strengthen the new-three-board listed companies audit,supervision of the new board listed companies control the economic order,the new three board listed companies to reduce the audit risk,audit failure,promoting China's new board listed the healthy development of enterprises.Then by using the method of combining theoretical analysis and case analysis,describes the small and medium-sized enterprises in all kinds of problems during and after the listing listing audit,audit risk of new-three-board market and put forward the corresponding opinions and suggestions.