Research On IPO Audit Risks And Preventive Countermeasures Of Software Companies On The Science And Technology Innovation Board

Since the launch of the Shanghai Stock Exchange on the Science and Technology Innovation Board,a large number of high-tech and emerging industry companies have successfully listed on the Science and Technology Innovation Board.These companies have a new generation of information technology,medicine,environmental protection,high-end equipment,new Energy and new materials constitute an indispensable part of my country's multi-level capital market system,which to a certain extent drives my country's social and economic development.For this group,strengthening supervision has also become an inevitable move.For auditors,auditing companies listed on the Science and Technology Innovation Board is no small challenge.The sci-tech innovation board listed companies generally have the characteristics of small company size but high growth,incomplete information disclosure,high proportion of R&D investment in revenue,and defective internal control,which lead to a high risk of major misstatement.The CPA's lack of audit experience and professional skepticism on the Science and Technology Innovation Board,and due to cost-benefit considerations,face high inspection risks.Therefore,it is very necessary to analyze the risk of IPO audit on the Science and Technology Innovation Board and propose corresponding preventive measures.This research uses modern risk-oriented auditing,information asymmetry theory and fraud triangle theory as the theoretical basis for the full text,combs IPO audit risk,registration system and science and technology board audit related literature in detail,and looks for existing research on the science and technology board IPO audit Less attention to risk.This study combines the characteristics of my country's sci-tech innovation board companies and the questions asked by the Shanghai Stock Exchange during the IPO process,and summarizes the IPO audit risks faced by sci-tech innovation board companies.Using the methods of literature research and case research,based on the actual case of A software company,deeply analyze the major misstatement risk of the company and the shortcomings in the assessment and response of the accounting firm,and conclude that the accounting firm,the audit object and the audit environment can be summarized from the accounting firm,the audit object and the audit environment.Preventing the risk of IPO audit of sci-tech innovation board software companies in three aspects.Through the above research,it is recommended that accounting firms improve the technical methods of the sci-tech innovation board audit and the use of external experts;it is recommended that the external supervision should improve the laws and regulations and increase the intensity of on-site inspections,And at the same time strengthen the hard technology attributes of the Sci-tech Innovation Board.This will contribute to the research on audit risk in our country.