Research On The Auditing Problems Of Certified Public Accountants In New Third Board Listed Companies

With the expansion of the new third board market,more and more enterprises are rapidly emerging in the new third board market.At the same time,with the requirements of information disclosure of its financial statements,the new three-board listed companies need to employ accounting firms to audit their financial statements.Chapter One Introduction : Mainly on the background of the selected topic,the significance of the study,at the same time,analyzes the current situation of the literature at home and abroad under the theme of this article,the research ideas and framework of this article is to present a more fluent style of writing.The innovation and deficiency of the thesis point out the core of this thesis;Chapter II Overview of related concepts : This chapter contains the theoretical basis on which this article relies,the characteristics of the new board market and the characteristics of listed companies in the audit of certified public accountants.The analysis of the status quo of the auditing of Certified Public Accountants in the New Third Board Company lays the foundation for the actual case analysis below;Chapter III Audit Cases of Certified Public Accountants : First of all,the overall situation of company G is introduced.Company G is the actual case that I came into contact with during my internship.Then enter the main body,refine the CPA on the G company's annual audit problems;Chapter IV Analysis of the Causes of the Problems in Company G's Annual Audit : In view of the questions raised in chapter 3,the causes of each problem are analyzed in detail from the perspective of certified public accountants,and the basis for the proposal of Chapter V is made;Chapter V Corresponding countermeasures of the problems in the annual auditing of the new three board listed companies : Through the analysis and conclusion of the previous chapters,some problems in the annual auditing of the new three-board listed companies are put forward for the future auditing work of certified public accountants;Chapter VI Summary and OutlookThe innovation of this paper is that its research object is a company that is successfully listed in the new three board Market,and that conducts annual audits for its continuous disclosure needs.In view of the current problems such as the annual auditing demand of the rapidly growing new three-board listed companies and the uncoordinated growth of the accounting firms.In this paper,through the way of case analysis,this paper puts forward the corresponding suggestions on how to find out the problems,analyze the reasons and put forward the countermeasures in the audit of certified public accountants.The main structure of this article is as follows.