Research On The Audit Risk And Prevention Of The New Three Board Of R Accounting Firm

Compared with the main board and gem,the new three board market is relatively loose for the listed companies,especially in terms of profitability and assets.It is also true that the new three board market attracts small and medium-sized enterprises,such as small and medium-sized enterprises,such as the development scale is not large,the internal control system is not perfect,and the information disclosure is not enough.Now the new third market,business development is very rapid,in the rapid development also brings high risk,with the further expansion of the market,quickly attracted the attention of the outside world,the new third market and the listed companies have ushered in a hitherto unknown amount of attention,while the major theme of understanding the new board listed one of the key ways for enterprises is on the basis of the audit report issued by an accounting firm in this regard,the audit staff and three new board listed companies to further increase the pressure.But for the new board listed companies,strengthen the audit work of the ability to cope with risks,standardize the management,can link the audit work pressure to a certain extent,also can better promote the enterprises in the three new board market listing is successful,has important practical significance to study the subject of visible.In this paper,by using the method of literature,case analysis and normative analysis method based on R accounting firm to undertake the new three board business,makes case analysis found on the equity investment,related party transactions,financial situation and other issues Next,the audit risk of the new three board project undertaken by R accounting firm is analyzed.In this paper,we find out the audit risk of the listed enterprises in the new three board from three aspects: the enterprise's own control risk,the audit limitation of the accounting firm and the audit environment.According to the analysis of the problems and risks,we put forward to avoid the new three board coping strategies that will be listed on the audit risk,which are strengthen the new three board listed company audit,supervision and new three board listed companies and economicorder,control the new three board listed company audit risk,reduce the audit failure,to promote the healthy development of the new three board market of our country.