Research On IPO Audit Risk Identification And Response Of Agricultural Enterprises

Recent years,the financial fraud cases of IPO audit of agricultural enterprises in our country are following,therefore,the CPA audit failure which is related to the fraud has been repeated.The traditional auditing methods due to management fraud in response to the new era of audit failure has obvious shortcomings,in order to compensate for this deficiency,from 2007 onwards,China began the extensive application of modern risk oriented auditing.Even though the application of the new audit methods,agricultural enterprises IPO audit failure cases still occur,so the risk oriented audit does not fundamentally save the phenomenon of financial fraud in IPO audit of agricultural enterprises.The fundamental reason,may not use the risk oriented audit approach has no effect,probably is the improper use of registered accountants to audit the new method,they are IPO audit of agricultural enterprises,and combining the unique IPO audit risk audit of agricultural enterprises and new auditing method,resulting in the now the situation.At present,the domestic and foreign relevant external supervision mechanism does not have a uniform standard,unique to cope with and prevent agricultural enterprises IPO audit of the audit risk,so as to deal with now agricultural enterprises IPO audit failures have occurred the phenomenon.Although the research results at home and abroad is a lot of CPA audit methods and audit failure and audit risk,and most research results that effective use is positively correlated with audit quality correct audit methods,but only a few studies involving agricultural enterprises IPO audit expertise involves almost no research results combined with the special audit risk China's agricultural enterprises.Therefore,in view of the present situation,in order to effectively deal with the severe challenge of the IPO audit failure of the agricultural enterprise to the CPA,it is necessary to study the audit risk of the IPO audit of agricultural enterprises.Based on the latest strong authority and the relevant laws and regulations in recent years a large number of domestic and foreign literature,firstly expounds the basic idea of modem risk oriented audit and audit risk and the meaning of IPO,under this premise in the course of the audit plan,implementation and IPO audit risk analysis report of the three agricultural enterprises stage respectively,and focuses on the implementation phase of the audit risk.Then,the paper puts forward the corresponding countermeasures to the audit risk of the above stages.Finally,the ongoing agricultural enterprise TK company IPO audit as an example,the IPO audit in the process of agricultural enterprise audit risk in detail,and put forward the corresponding countermeasures suggestions,hoping to help the concrete implementation process.