Analysis On R Sofeware Company IPO Audit Case

In recent years,with the improvement and expansion of the capital market,more and more enterprises hope to raise funds through listing,but IPO audit requires auditors to perform more audit content,and has higher requirements for certified public accountants.At the same time,because enterprises can attract more investment after being listed,the capital market often seeks to be listed by providing false financial reports through financial fraud.The severe situation of capital market makes it urgent for CPA to improve audit quality and reduce audit risk.Based on the study of IPO audit software industry status quo at home and abroad as the background,from the perspective of certified public accountants carrying out audit services,combined with relevant theories of software enterprises IPO audit,through combing the Z firm the audit process of R software enterprises carrying out audit services,including audit planning stage,risk assessment,further audit,finish the audit report stage,Analy Ze the defects and reasons in the audit process,and finally put forward suggestions and countermeasures to improve the IPO audit according to the conclusion of the analysis.It is hoped that readers can read this article to provide reference for firms to identify risk points in the audit process,carry out business self-assessment and improve audit quality.Through this study,several suggestions are put forward to improve the IPO audit: in the implementation of audit procedures,accounting firms can implement more adequate risk assessment procedures by establishing a strict risk assessment process and framework,the use of risk early warning system to implement risk assessment;Accounting firms can improve the effectiveness of internal control evaluation by establishing internal control evaluation guidelines and carrying out internal control training for auditors.In the implementation of specific audit procedures,it is emphasi Zed that auditors should implement audit procedures in accordance with the requirements of audit standards,especially pay attention to the external audit evidence obtained through confirmation procedures,in addition to audit objectives,design and implement audit procedures;In the process of implementing audit procedures,experts' work and IT technology should also be used to perform audit work.Finally,the audit firm should establish a strict quality control review system to ensure the final clearance of audit work performed by auditors.