Research On CPA’s Audit Risk Based On "New Three Board" Enterprises And Its Countermeasures

December 14,2013,the growth of small and medium enterprises nationwide have been approved by the State Council into the three new board listed companies can be traded.This means that the NEEQ share transfer system through nearly a year of trial operation of the pilot,officially became a national capital market.Governments at all levels have also introduced a series of preferential policies to support the development of three new board enterprises,The new three board system itself is also constantly play its flexible and efficient advantages,making the rapid development of three new board platform,a variety of industry types of companies eager to board the new three board platform.At the current momentum,with the acceleration of China’s economic development,the development of new industry matures,provide financing opportunities for the growth of small and medium-sized enterprises’ new three will be more and more,the new board will become increasingly large enterprise groups.The difference between the three new board companies,coupled with the new three board market start and promotion later,the current management system is not very perfect,And a large number of short period of time the enterprise swarmed into,so we must continue to strengthen the quality of information disclosure.This situation makes the CPA industry must quickly improve the quality of the audit and control the audit risk to deal with the new three board market.At the same time,the new three board will become a key component of China’s multi-level capital market system.Therefore,it is of practical significance to study the audit risk and countermeasures of the new three Board companies,whether it is for the accounting firm to arrange the practical work or to improve the supervision and management of the multi-level financial market in our country.This paper first introduces the background and significance of the problem.Then,after reading a large number of foreign literature and domestic scholars’research results,combined with their own research process,this paper gives the framework and content of this paper and introduces the basic ideas of the study.Next,the basic situation of the new three board market as well as the progress of the new three board listing,industry differentiation and other aspects were introduced,and further summed up the characteristics and difficulties of the new three Board audit projects.On the basis of the above analysis,this paper analyzes the main risks and causes of the new three board audit.Then,on the basis of the above analysis,this paper analyzes the main risks and causes of the new three board audit,and puts forward the countermeasures from the perspective of CPA and accounting firm.I hope these suggestions for the future of the new three board listed companies audit projects to deal with audit risk,improve the quality of the audit to help,and to further refine our audit risk contribution to a force.