In Research On Audit Risk Prevention And Control In NEEQ Business

With the rapid development of the NEEQ,the NEEQ listing audit becomes an important business field of accounting firm in China.As the NEEQ is mainly faced with the rapid development of small and medium-sized high-tech enterprises,these enterprises are widely small,with imperfect internal control,with financial irregularities and other characteristics,all of these aspects above resulting in large audit risks.However,accounting firms have their own limitations,so it is difficult to effectively control the risks of listing audits.In order to standardize the NEEQ listing audits,the SFC has increased the supervision on accounting firms and took self-regulatory measures on them.Therefore,it is of great significance to study the risk prevention and control of the NEEQ from the perspective of accounting firms.In this paper,I uesd case study methodology and modern risk-oriented audit model,summed up the NEEQ listing audit of the specific causes of risk and put forward specific preventive measures.The main research work and achievements include the following aspects:1.Through studying a large-scale domestic capital of the NEEQ listing audit risk prevention and failure of the case.This paper introduces the problems of audit risk in the case,including the risk of material misstatement,the risk of inspection and the shortcomings of the audit process,which revealed the common problems of accounting firms in the NEEQ listing audit risk prevention and control.2.Summed up the NEEQ listing audit risk unique causes.Through the analysis of the Publishing in the failure of listed or supervised business data,and summed up the NEEQ listing audit risk in the major misstatement risk of specific causes: The flawed ownership structure of the enterprise,the imperfection of internal control and the financial irregularity of accounts.On the basis of the experience of internship and the field investigation,I summarized the unique causes of checking the risk: The NEEQ listing audit fees are unreasonable,the NEEQ enterprises do not understand the audit,the NEEQ database is difficult to establish,accounting firm audit risk awareness is weak,the NEEQ audit team flawed.3.Putting forward unique risk of the NEEQ listing audit on misstatement and check the risk of specific prevention and control measures.In view of the risk of material misstatement,the author puts forward the different prevention and control measures for the accounting subjects of the enterprise ownership structure,theimperfections of internal control,the financial irregularity and the access to accounting fraud.As for the checking risk of prevention and control,the author proposed to regulate the NEEQ listing audit fees,strengthen the NEEQ business with some early communication,the establishment of a NEEQ sample database,enhance the audit risk awareness,improve the NEEQ audit team.The innovation of this paper lies in the following aspects: the author through the analysis of the Publishing in the failure of listed and supervised enterprise data,summed up the unique NEEQ listing audit risk causes.Combined with the author's experience in participating in the NEEQ listing audit and I put forward the relevant audit risk prevention and control recommendations.The research results of this paper are of great reference and practical value for the establishment of an effective NEEQ listing audit risk prevention and control mechanism in accounting firms in China...