| In recent years,Chinese bond market has shown a rapid development trend.Bond financing has become an important part of corporate finance.Corporate bonds have attracted more and more attention from enterprises due to their large scale,long deadlines and low cost.The audit opinions and audit reports issued will not only affect the review of the qualifications of the issuers,but also the important reference for investment behavior,but the issuers are tempted by huge economic interests.And the pressure of management responsibility,some companies with poor business conditions can only meet the requirements of debt issuance through financial fraud.Although these companies have temporarily escaped the inspections of the regulatory authorities,their substantive ability to operate,the unreasonable asset structure and insufficient solvency will not change,resulting in debt maturity and increasing bond default events.It has also made the accounting firm’s responsibilities increasingly important and the research on corporate bond issuance risk is becoming more and more important.The government attribute of the main body of corporate bond issuance determines that the issuer has huge fraud motives in the face of poor financial situation of the enterprise.Therefore,it is inevitable to strengthen the accounting firm’s research on the audit risk of corporate bond issuance.This paper starts with theoretical research,defines the concept of corporate bond and audit risk,summarizes the audit process,analyzes the characteristics of corporate bond issuance audit,analyzes the motive of issuing subject based on GONE fraud theory,and based on modern risk audit theory.The risk of misreporting and checking risks are used to study the risk factors of auditing issued by enterprises.Taking a accounting firm as the research object,the auditing business of the accounting firm is explained from the auditing business acceptance phase,the audit planning phase and the audit implementation phase.Through the specific auditing process,from the two aspects of material misstatement risk and risk checking The audit risk of its existence mainly includes: inflated profit,inflated assets,fictitious related party transactions and land-based asset fraud,and analyzes the causes of audit risk from three levels: accounting firm,auditor and issuer.In view of the risks and causes of the auditing project of corporate accounting of a accounting firm,this paper puts forward relevant suggestions from the perspective of accounting firms based on the actual situation.Strengthen the identification of auditing risk of corporate bond issuance in accounting firms,use risk assessment forms to quantify project acceptance risks,and gain an in-depth understanding of issuers;strengthen audit risk control of corporate bond issuance audits,highlight key points of corporate bond issuance audits,strengthen due diligence,and optimize land assets The audit procedure,combined with the characteristics of the issuance of corporate bonds,pays attention to the authenticity and accuracy of related party transactions,establishes a good salary system,optimizes the allocation of audit project personnel,and strengthens the operation of the internal control system of accounting firms. |
