Research On Listing Auditing Risk Of Enterprises In Neeq Board

Since the reform and opening up,with the rapid development of china's economy,the capital market has also developed simultaneously.In order to better meet the financing need of SMEs and to enrich China's multi-level capital market system,the country began to set up a new NEEQ.Since the establishment of the NEEQ,the number of listed companies has grown from 356 in 2013 to 11630 in 2017,far exceeding the number of listed companies on the main board market,and the development momentum is very rapid.But,due to the low barriers to listing in NEEQ,imperfect supporting policies and imperfect regulatory system,the market has gradually revealed that the listed companies are uneven,the overall quality is low and the value investment is insufficient,even some listed companies have experienced a big change in their performance after listing.These problems have seriously affected the healthy development of NEEQ market and caused serious losses to investors.So,the NEEQ market has received more and more attention,and the existing research is more focused on the financing effect and market supervision of the NEEQ market,and less involved in the audit of the NEEQ listing.Therefore,it is of great practical significance to carry out research on the risk of lisiting audit in NEEQ enterprises.The article mainly adopts two research methods:case analysis method and literature research method.Taking the audit risk model theory as the theoretical basis,the NEEQ listed company Shenxianyuan Shenye CO.,LTD.Is selected as the case study object.From the perspective of CPA,it analyzes the audit risks faced by the new three-board enterprises in the auditing process,analyzes the factors affecting the risks,and finally proposes corresponding preventive measures.Firstly,this paper gives an overview of the listing audit of the new three board enterprises,including the development history and development status of the NEEQ market,summarizing the characteristics of the NEEQ enterprises and the characteristics of the NEEQ listing audit.Secondly,using the audit risk model theory to the NEEQ listing audit risk research is carried out,and the characteristics of major misstatement risks and inspection risks are discussed in detail in combination with the characteristics of the NEEQ market.Again,"Shenxianyuan" is selected as the case study object to analyze the significant misstatement risks of the enterprise and check risks and make targeted recommendations and measures.Finally,the conclusions of the article research are summarized,and the shortcomings of this paper are presented.