Research On The Identification And Countermeasures Of Audit Risks Of Listed Enterprises On The New Third Board

As an important trading platform in China’s capital market,the NEEQ plays a very key role in the intermediate transition position in China’s capital market system.Since its establishment,the New Third Board has played an inestimable role in solving enterprise financing problems,activating the capital market,and promoting enterprise development.However,in the context of rapid development in the early stage,some problems emerging from the New Third Board have also attracted attention.Due to loose management,low thresholds,lack of regulation and other reasons,many landed enterprises have successively experienced financial fraud and other incidents in a short period of time,which not only disrupts the market order,but also infringes on the legitimate rights and interests of investors.Therefore,it is important to study the audit risks of these listed companies.It is in this context that this article takes the audit of Yindu Media by Reanda as a case study to discuss how to identify,control and solve risks,and give reasonable suggestions to provide reference support for the long-term development of the NEEQ.In the research of the thesis,the results of audit risk are first summarized and summarized,the theory is introduced,and the theoretical framework of this paper is laid.Subsequently,the research was carried out on the development status of the New Third Board,focusing on some audit risk matters and related problems,and carefully analyzing the causes,and putting forward targeted response plans.Finally,based on the cases of Reanda and Yindu Media,the inspection risks and material misstatement risks of both parties are analyzed separately,and the problems of the latter are pointed out,such as dysfunctional governance structure,incomplete personnel team,and insufficient long-term management capabilities.Based on data and data analysis,it proved that it had violated the rules such as fictitious revenue data,early confirmation of government subsidies,and concealment of stakeholders.In the process of work of accounting firms,there are problems such as irregular procedures,imprecise auditing,omission of drafts,and neglect of intermediate key links.It is precisely because of the subjective and objective factors of the two that caused the occurrence of this audit failure case,which led Reanda to finally give an untimely audit opinion.Through the detailed interpretation of this case,combined with the development status of the NEEQ market,corresponding solutions to control risks and promote the long-term development of the NEEQ are proposed.For audit workers,it is necessary to conduct comprehensive research on the various data information,business capabilities,illegal operation history,and related parties of the audited objects,master first-hand information and provide data support for audit work;At the same time,before carrying out business operations,the firm needs to conduct a detailed and comprehensive assessment of the audit project to clarify whether it has capabilities and possible risk points;In the process of audit implementation,it is necessary to formulate a reasonable audit plan,strengthen planning,strictly implement various procedures,and ensure that the norms are reasonable.If there is a proven intermediate process,strict process management is required.In addition,when necessary,it is necessary to seek the advice of external experts and obtain more technical support,so as to better manage risks and avoid audit failures.