Research On Audit Risk And Countermeasure Of High-tech Enterprises

Chinese economic development will pay more and more attention to the quality of development needs.Improving the quality of economic development is inseparable from the development of scientific and technological innovation ability.As knowledge-intensive enterprises,high-tech enterprises play an indispensable role in the process of building a modernized economic system in China.The vigorous development of high-tech enterprises will provide strong impetus for the reform of Chinese substantial economy.Since 2008,the state and local governments have issued relevant policies to facilitate the development of high-tech enterprises.In 2016,the recognition requirements of high-tech enterprises were relaxed through the revision of existing policies.The number of high-tech enterprises is growing rapidlyIn the process of auditing high-tech enterprises,auditors face higher audit risks than traditional enterprises due to certain particularity.Auditors need to identify and evaluate audit risks on the basis of understanding their business strategies and the effectiveness of internal control,and then design audit procedures on the basis of reasonable allocation of audit resources to ensure audit quality.This text takes the audit risks of high-tech enterprises as the research object,and studies the audit.risks and countermeasures of high-tech enterprises by consulting relevant literatures at home and abroad and combining with specific cases.Based on the risk-oriented audit theory and the analysis of the characteristics of high-tech enterprises,this paper divides the audit risks of high-tech enterprises into major misstatement risks and inspection risks for identification.Meanwhile,it evaluates the identified audit risks according to the risk management theory and studies the corresponding measures.Finally,taking the audit of company A by R accounting firm as an example,this paper analyzes the audit risks faced in the actual audit process and proposes targeted countermeasures.The innovation of this paper is to systematically identify the audit risks of high-tech enterprises from the perspective of annual audit,expand the research on the audit of high-tech enterprises from the special audit to the audit scope of annual statements,and apply the risk-oriented audit model to the whole analysis process.The deficiency of this paper is that the selection of cases has certain limitations,and due to the lack of experience,there is no specific quantitative assessment of the audit risk of high-tech enterprises.