Research On Audit Risk Control Of The New Third Board Enterprise BD Technology Company

In recent years,relying on the support of national policies,the New Third Board market,which provides services for financing of China’s SMEs,has developed rapidly,attracting many SMEs to enter the market.However,due to the particular characteristics of its market environment,such as loose regulatory conditions and a weak service target base,the NEEQ market has begun to expose a variety of problems.However,from the very beginning of the establishment of the New Third Board Market,there have been numerous on-site audit violations,and audit scandals have been frequently exposed.This makes the reference value of the audit opinion significantly lower when investors make investment decisions on the NEEQ market.As a third-party verification agency for the NEEQ market,accounting firms not only bear the audit responsibility for NEEQ companies,but also play a vital role in maintaining the sound development of the NEEQ market.Based on the characteristics of the NEEQ market,analyzing the audit risks of the NEEQ audit project and designing a control plan are of great significance to ensure the quality of NEEQ audit business and promote the stable and healthy development of the NEEQ market.This article selects the audit business of the New Third Board enterprise BD Technology Company that the author has personally experienced as the research object.The article first introduces the research background and indicates that in recent years,the new third board market monitoring system has not been perfect,and the number of listed SMEs is large.There is an increasing demand for business,but there are endless scandals about the new third board audit.Then make a brief comment on the domestic and foreign literatures that this article follows,and briefly explain the relevant concepts and features of the new third board market,the audit process and audit risk model of modern risk-oriented audit,and the related theories of risk control.Secondly,it briefly explains the current status of the new three board business of the audit entity,and briefly analyzes the audit risk control status of the audit business,and summarizes the problems in the audit risk control process,including incomplete risk identification and incomplete implementation of the audit process,Rigorous quality review and weak sense of risk management of auditors.Then,identify and evaluate the audit risk of the audit business,respectively from the two major levels of BD company’s major misreporting risk and the audit subject’s inspection risk;then according to the analytic hierarchy process and fuzzy comprehensive evaluation method The audit risk of the audit business was evaluated,and it was deemed necessary to further control the risk.In Chapter 5 of this article,we design an audit risk control plan for the audit business based on the audit risks identified above,and propose control plans from two levels: strengthening the identification of major misreporting risks and strictly controlling inspection risks.Finally,at the firm level,it provides protection measures for the operation of the audit risk control plan,including suggesting that the firm purchase professional liability insurance,establish a new three-board customer information database,and improve the quality evaluation accountability system.