| In recent years,as the state has raised the support for high and new technology enterprises,the signs of high and new technology enterprises are becoming more and more attractive.Many enterprises that do not meet the requirements try to obtain this recognition through the means of fraud,which puts forward higher requirements for the rationality of audit reports issued by the accounting firms.Although the CPA has formulated the special audit guidelines for high and new technology enterprises,but because the audit of high and new technology enterprises involves a lot of non-financial information,the methods of fraud are more and more concealed by the audited units.In the course of specific audit,the certified public accountants have not used the audit methods and the audit procedure is not executed.The audit report of inappropriate types of opinions provided by hi-tech information provided by audited units has been issued,resulting in audit failure.This paper,based on the status of the qualification audit of high and new technology enterprises,analyzes the shortcomings in the process of the qualification audit of high and new technology enterprises by using the standard research method and case analysis method,and puts forward some suggestions for improvement.This article is divided into six parts.The first part is the introduction,which mainly explains the background and significance of the research,the research ideas and research methods,and the research status at home and abroad.The second part introduces the related theories of management fraud at home and abroad as well as the definition of high-tech enterprises,and reveals the status of management fraud in the high new audit.The third part introduces and analyzes the audit cases of FY garden company,analyzes the motivation and means of fraud in the management of FY garden company in high enterprise identification audit,analyzes the shortcomings of the audit method and process used by CPA in the audit process,and the fourth part is deeply concerned with the reasons for the failure of the audit.The fifth part puts forward suggestions and views on the related processes,methods and policies and regulations of the qualification audit of high and new technology enterprises;the sixth part summarizes the article and puts forward the next research direction.This paper analyzes the method and process of CPA adopted in the special audit of high and new technology enterprises by using specific cases,and puts forward the special identification audit of high and new technology enterprises from three aspects: the formulation of the legal system,the perfection of the industry supervision and the improvement of the internal management system of the accounting firm.The suggestion of environmental construction has promoted the continuous improvement of this special special audit industry,and provided reference for CPA to improve the quality of audit report and reduce the risk of audit in specific audit cases.At the same time,this paper tries to build a set of process for the management fraud audit under the current audit environment,but the audit environment of the high and new technology enterprise qualification audit is greatly influenced by the audit environment,the audit environment will change with the change of the national policy.When the audit environment changes,the new and high technology enterprise identification audit method is proposed in this paper.There will be some inadequacies. |
