Study On The Listed Audit Of New Third Board

On the national annual of 2017,the "new three board" for the first time and was mentioned enough height,in company with the gem,in April 2017,the securities law(draft)for the first time in the second revised from the legislative level,establish the status of the new three board can be seen on the basis of the development and construction of the new three board market has escalated to the top of the government work report and legislative design level,and gradually penetrated into the concrete operational level.The new third board market has gradually developed in the support of the state,which has become an important part of the capital market,but the various problems existing in the development process are not to be overlooked.The potential risks of the new third board market are greatly increased due to the low threshold of market entry of the new third board and the large number of small and medium-sized enterprises seeking financial support.It is inevitable phenomenon in the process of development,for regulators to effectively play a role,increasing,as far as possible to prevent irregularities phenomenon,through the heavier punishment,deterrence.More and more be favorred by the small and medium-sized enterprises in the new three board market today,the social from all walks of life also in the process of new three board in listed the problems increase the intensity of the attention,it also poses challenges for certified public accountants,the auditor should have full knowledge,effectively solve possible problems,in the audit adjustments in the pressure,to accept a bigger challenge.Problem is hard to avoid in the process of audit,certified public accountant must have full understanding,from the initial due diligence,to the last a period of two years from the audit report,must carry out the audit procedures,from every aspect,every moment to control audit risk.This study adopts the method of normative analysis combined with case analysis,a proposed new three board for z company in henan as an example,listed on the new three board through the analysis of existing problems in the audit,and then found the general problems of audit listing on the new three board market to find the theoretical countermeasures to solve these problems.This paper can be roughly divided into two parts:one is the theoretical part,introduces the research background,purpose,significance,content,method,access to a large number of literature summary,provide theoretical basis for research,summarize problem on previous work,to make theoretical foil for the practical part of the below.The second is the case part.First of all,the basic situation of the z enterprise and the accounting firm engaged in the audit are employed.Secondly,the paper analyzes the problems and causes in the process of listing the new third board.Finally,the relevant rectification measures are put forward according to the key points.By means of case study,the rectification measures are more close to the actual work needs and are more operable.