Study On Audit Risk Control Of NEEQ Listing

In order to guarantee the healthy and orderly development of SMEs,China proposed in the "13th Five-year Plan" to speed up the reform of the NEEQ market.In this great economic environment,China began to formally run the platform for the transfer of NEEQ.The NEEQ market is conducive to China's construction of a multi-level capital market structure to enhance the vitality of the capital market and anti-risk ability.Relevant policies have been promulgated by the state to guarantee the development of the NEEQ market and make the NEEQ market a rare opportunity for development.However,we must also see that there are still many problems and deficiencies in the rapid development of the NEEQ market.Because of the low barriers to market access for the NEEQ,the number of companies listed in the NEEQ market is very large at present.Different levels of these enterprises have different qualifications and the ability to bear risks,which enhances the potential risks of the NEEQ market.With the continuous deepening of China's regulatory system and institutional strengthening,the supervision and management of the NEEQ market are constantly being strengthened.The illegal operation of the NEEQ enterprises has been exposed and punished frequently.As a result,the social attention of the NEEQ market has been continuously raised.Faced with the ever-increasing market risk in the NEEQ market and widespread social concern,as the accounting firms and their auditors handle the issues related to the NEEQ market,they will face new situations and challenges.In order to effectively deal with the audit of the NEEQ enterprises,CPAs should comprehensively and systematically understand the reasons and solutions for the formation of audit risks in the NEEQ.In this paper,SH power test equipment manufacturing enterprises(hereinafter referred to as SH company)listed on the NEEQ audit project as the research goal,the case analysis and normative analysis of organic combination of the new board listed audit risk related research.This paper consults a great deal of literature about audit risk and risk control,and summarizes and summarizes the problems and experiences encountered in conducting the audit both at home and abroad.The modern risk-oriented audit theory as the theoretical basis for the study,the SH three new board audit listed as the empirical research objectives,focusing on the study of which the risk of material misstatement and inspection risk.The research shows that the risk of material misstatement of audit of SH Company is mainly reflected as follows: the unreasonable structure of corporate governance,the lack of fair related transaction environment,the failure to correctly handle revenue recognition and cost accounting,the false report of operating income of enterprises,Wait.For its existence of a major error reporting risks given by the countermeasures are: to improve the company's internal control audit;risk assessment of related party transactions to be cautious;to carefully find and seriously assess the company's accounting treatment of inappropriate behavior;the company's ability to continue to operate Effective judgment;verification of the company's operating performance reliability.When dealing with the inspection risks,it is pointed out that the risk awareness of auditors should be strengthened to ensure that auditors can conscientiously implement the concept of risk-oriented auditing in their specific work and make rational use of computer technology and extensible auditing procedures to formulate auditing plans for the NEEQ listed companies.The market for the NEEQ market as a developing market has its own particularities,posing a risk to the audit work.However,as long as effective measures and measures are adopted,the audit risk can be greatly reduced.Therefore,these measures and measures should be collected in time and the auditing system of the NEEQ listed companies in our country should be constantly improved.