Research Of Modern Risk-oriented Audit In The Practice Of G Second-board Market Pre-IPO Company

In 2009,Second-board Market was established in China,the establishment of the Second-board Market was a platform for development prospects and considerable growth of the small-scale enterprises that could not meet the requirements of the listing of the Main Board.In recent years,rapid growth of the number of listed companies on Second-board Market,as the second-board Market listed companies positioning “three highs and seven new”,so that its operation ability and growth are questioned.Successfully list is the dream of every small and medium-sized enterprise,once the listing is successful,companies can not only get a huge amount of capital investment,but also can expand the brand effect,to realize the long-term development of enterprises.It is also driven by such interests,more and more small and medium-sized enterprises in the development of good and bad are intermingled,rather fraudulent,but also listed.For the accounting firm,among all the business,companies applying for listing occupy a very large proportion.This means that the accounting firm has to deal with the business of Second-board Market Pre-IPO companies with highly cautious attitude,because once the error occurs,the trust crisis will break out.Whether the American An ran or our Green Earth and Yin guang xia,all wake up the alarm clock for the careful prudence of CPA.Today,the activity of the capital market is getting higher and higher,the government will give high-tech enterprises more and more preferential policies,so that the companies on Second-board Market will be more and more too.Accounting firms and auditors,must be highly vigilant and pay attention for the business of companies on Second-board Market.Because this is not just the accounting firm to undertake their own business responsibility for the embodiment,but also responsible for the majority of investors.This paper will start from the theory of risk-oriented audit,and discuss how to apply the theory of risk-oriented audit to the audit practice of listed companies.This article from the Second-board Market Pre-IPO G company's audit project,combined with the current wide application of modern risk-oriented audit model in accounting firm,to be perspective of the Second-board Market Pre-IPO company,combined with the projects that need to be focus on by China Securities Regulatory Commission,to make an analysis of the shortcomings and solutions in the financial audit process of the Second-board Market Pre-IPO company.I hope that through this study I can provide some useful help for the CPA to undertake similar project business in the future.