Research On The Audit Risk Of OTA High-tech Enterprise’s Identification

China’s socialist modernization drive has entered a "new stage",and high-quality development is an important theme of the "new stage".To achieve high-quality development,technological innovation is the key to the key.High-tech enterprise identification and supporting preferential policies are specially formulated by the state to accelerate the establishment of our country’s high-tech industry and promote the development and growth of high-tech enterprises.Enterprises that apply for the identification of high-tech enterprises must be audited by a qualified accounting firm for the identification of high-tech enterprises.However,the implementation of this policy for many years has increasingly revealed that there are major risks in the identification of high-tech enterprises.A large number of substandard enterprises have carried out the identification of high-tech enterprises.These enterprises often have inadequate internal control systems and forge financial indicators related to the identification of high-tech enterprises in a fraudulent manner,which brings huge audit risks.At a time when the problems of traditional high-tech enterprises’ identification and audit work need to be solved urgently,the emerging high-tech enterprises represented by OTA enterprises have brought new challenges to the identification and audit work of high-tech enterprises.The particularity of OTA enterprises has led to the different identification and audit risks of OTA high-tech enterprises.Therefore,there is great significance in theory and practice to study the characteristics,causes and countermeasures of OTA high-tech enterprises’ audit risk identification.This paper uses the literature analysis method to organize and summarize the literature research on audit risk identification and response and the identification and response research of high-tech enterprise identification special audit risk.Take the case as an example,study and analyze the risk identification and countermeasures of the special audit for the identification of high-tech enterprises of OTA enterprises,and draw the following conclusions:(1)In terms of material misstatement,the first is the level of financial statements.Technology companies identify special audits as having an important impact.Business strategy and industry changes should be combined with internal controls related to R&D activities.As the focus of risk assessment procedures,appropriate audit procedures need to be designed to fully understand and evaluate;the second is the identification level.The recognition and measurement of R&D income and R&D expenses related to the special business model of OTA enterprises need to design adequate and appropriate audit procedures to identify possible major misstatements;(2)In terms of inspection risks,auditors need to optimize the design and execution of audit procedures,and at the same time improve auditors ’ knowledge.Professional competence,increase relevant knowledge reserves including industry regulatory policies,master the operational skills of information system auditing,improve auditing efficiency and reduce auditing risks.This paper not only enriches the theoretical knowledge of high-tech enterprises’ identification of special audit risks and how to deal with them,but also enriches the practical experience of auditors through the introduction and analysis of the case audit process.The special audit practice work has reference significance,and the research suggestions are helpful for promoting OTA companies to establish internal control systems related to R&D activities.