Research On The Audit Risk Of High-tech Enterprises Of Listed Companies—

Promote comprehensive innovation reforms in the country,and vigorously support various preferential offers provided by high-tech,such as state subsidies,tax incentives,and more favorable to the listing of the GEM.The number of high-tech enterprises has also increased from 15,000 at the beginning of the policy establishment in 2008 to 133,000 at the end of 2018,and has nearly 9 times in 11 years.It can be speculated that more high-tech enterprises will emerge in the future.However,the literature on existing audit risk is mostly suitable for all industries.In fact,high-tech enterprises have different characteristics and risks from traditional manufacturing industries.For example,high-tech enterprises are characterized by high-tech personnel,high investment,high risk,and rapid product cycle.These characteristics will involve enterprises.More financial and non-financial data.The firm ignores these characteristics and often "disregards the same".Even if there is a high-tech enterprise audit,it only targets the special audit.Combined with the surge in the status quo of high-tech enterprises,it is obvious that the special audit can no longer meet the high-quality demand of investors for the disclosure of high-tech enterprises.In this context,this paper subdivides and supplements the existing audit risk,and views the audit risk from the perspective of the annual audit of listed companies in high-tech enterprises.Therefore,the research questions in this paper are:What are the specialities and audit risks of listed companies in high-tech enterprises,and how should they deal with their audit risks?Research ideas:This paper closely combines the theoretical foundation with the actual case,and uses the audit risk model throughout,so that the full-text logic is consistent.First,this paper uses literature review,case analysis,and research methods combined with theoretical analysis.Secondly,sum up the difference between high-tech enterprises and traditional enterprises.On this basis,the audit risk model is used to comprehensively analyze the audit risks of listed companies in high-tech enterprises.Thirdly,this paper is different from the general theoretical framework research.It is based on the typical case of Jinya Technology.It refers to the unique audit risk points of listed companies in high-tech enterprises,and maintains the logical consistency of the text.It is also based on the audit risk model.The theoretical analysis of the previous article is combined with the actual case.Finally,this paper proposes some targeted countermeasures.The innovation and significance of this paper:This article does not analyze the audit risk in the general sense,but refines it,focuses on the field of listed companies in high-tech enterprises,and analyzes and summarizes the particularity of audit risk in the industry.In the implementation of the annual auditing practice,the firm can identify and evaluate the audit risks of such enterprises more quickly,with limited time and audit resources,and invest more time and resources in the high-risk areas of financial fraud.Improve audit efficiency and reduce the possibility of audit failure.