Research On Audit Risk And Countermeasures Of Sci-tech Innovation Board IPO

Scientific and technological innovations have always encouraged the rapid development of the economy.Unlike other sectors,the registration system implemented by the Science and Technology Innovation Board has a low threshold for listing,and the state’s supervision of the listing of enterprises on the Science and Technology Innovation Board has also declined,but at the same time,the market can give full play to its role,and resources can also be used effectively to the maximum extent.Under this new background,although China’s scientific and technological innovation capacity is steadily improving and the economy is constantly developing,many problems are also exposed.Due to the uncertainty factors such as the high risk of business development of the board and board,the investment in the initial research and development is large,and the investment recovery period is long,some enterprises may have been in financial loss,and some financial indicators may not meet the conditions for applying for IPO in the main board of China’s stock market,This requires certified public accountants to audit information more strictly,control IPO audit risk,improve audit quality,and give full play to their role.Based on the particularity of the high-tech innovation board,such as high risk and large R&D investment,this paper comprehensively analyzes the causes of the IPO audit failure of the high-tech innovation board,uses Dahua Certified Public Accountants to analyze the case of Hengan Jiaxin audit failure,studies the causes of the enterprise audit failure,and puts forward corresponding countermeasures.The major purpose is to debase the danger of the IPO audit of the science and technology innovation board,accelerate the healthy development of science and technology innovation board business.Structurally,the background and significance of the scientific innovation board company are introduced,and classification and description are carried out for the collected literature and related research,and the following are related to the several related theories,and the research on the cause of the failure of the enterprise IPO audit is carried out,and the countermeasure is submitted to the problem of the failure of the audit at the end.It provides empirical revelations,such as improving the professional abilities of certified public accountants and improving supervisory capacity.I want to do the powerful power for the sound development of the school board enterprises.This study can promote some extent of overall recognition of the risk of IPO audit on scientific boards,and the accountant office helps to identify and prevent audit risk in the scientific board listed audit process.At the same time,it is possible to strengthen the normative of the company’s listed act,which has a greater positive role for both enterprises and accounting firms,Provide more audit concerns and key points for the listing registration system of enterprises.