| The registration system is one of the important symbols that distinguish the Science and Innovation Board from other boards.It does not require the approval of the CSRC and has no strict requirements on profit standards and asset scale,which makes a large number of enterprises continuously pour into the Science and innovation board,and the audit business of accounting firms is also increasing.However,the enterprises listed in Kechuang are all high-tech industries such as the new generation of information technology,new materials,new energy,energy conservation and environmental protection.Due to the development characteristics of the industry and its own,most of these industries are complicated,which increases the difficulty of auditors of accounting firms and leads to higher audit risks.If the information disclosure is not standard,untrue and incomplete,it will not only affect the judgment of investors and ultimately harm the interests of investors,but also hinder the healthy development of the science and technology innovation board and the capital market.Therefore,in the IPO audit process of the Science and Technology innovation board,how to identify and evaluate the audit risks faced by PO audit,find the causes of audit risks and reduce audit risks has become a topic that we must pay close attention to.This paper will combine the two research methods of literature study and case study to conduct an in-depth exploration of the risks involved in the IPO audit of the Science and Technology innovation board.By reading foreign and domestic literature on the factors affecting audit risk and IPO audit risk,and deepen the understanding of the characteristics of IPO audit on the Science and Technology innovation board,the constitution of IPO audit risk and the role of IPO audit risk control,combined with the principal-agent theory,modern risk-oriented audit theory and information asymmetry theory,From the theoretical level of common science and technology innovation board IPO audit risks are comprehensively understood and analyzed.On this basis,the paper conducts in-depth research and analysis on the potential audit risks in the IPO audit case of Huichuan Internet of Things Innovation Board,focuses on revealing the risk of material misstatement in the IPO audit process and possible problems in the inspection risk,and puts forward the corresponding measures and suggestions to prevent the IPO audit risk.After in-depth analysis of the audit case of Huichuan Internet of Things,it is not difficult to find that many kinds of risk problems existing in the IPO audit of Huichuan Internet of Things Science and Technology Innovation Board are very common,and there are many commonalities with other science and technology innovation Board IPO enterprises,including weak governance,insufficient research and development costs,unclear industry positioning,and insufficient experience of auditors.These risk points require CPA to improve their professional level and take further audit procedures according to the actual situation.In addition,special prevention and control measures are also needed for special risks in special industries.In this way,we can better control the IPO audit risk of Science and Technology innovation board enterprises. |
