Research On Audit Risk And Prevention Of Listed Companies In Express Industry Based On The Practical Experience And Case Analysis From Y Express Company

In recent years,some cases of audit failure have aroused people's attention to audit risk.For listed enterprises,it is of profound significance to control the audit risk rationally.Express industry as a modern industry,relying on the rapid development of Internet plus electricity supplier ",gradually produced a great impact on China's economy.Nowadays,the express industry is facing the upgrading and transformation problem.The express industry has entered the capital market one by one,so the audit work of the future express company is becoming more and more important.The express industry has gradually shifted from a single price competition model to a comprehensive service competition model.With the support of the national policy,the trend of information technology is accelerated and the investment in technology R & D is increased.The upgrading and transformation stage of the express industry has brought more and more audit risks to auditors.Therefore,audit risk control and industry audit experience accumulation is very necessary.In this regard,it is of great significance to analyze the causes of the audit risk of the express enterprise and to put forward the countermeasures against the audit risk.In view of this,the author tries to carry out a case study on the listed companies of the express industry and study the main audit risks faced by the listed companies in the express industry.Then,taking Y express as a breakthrough point,the risk of major misreporting of Y company is identified and evaluated,the control test and substantive procedure adopted by the analysis firm for major misstatement risks are analyzed.Then the causes of audit risk in the listed companies of express industry are analyzed combined with the theory and case.Finally,the preventive measures are put forward for the specific reasons.Therefore,the innovation of this paper lies in the rapid development of express industry,which is a relatively new field for auditors,lacking of industry audit experience and targeted audit methods.Of course,the paper also has some limitations because of the few related data of the express industry and the limited public data of its listed companies.