Research On The Risks Of DX Accounting Firm's New Third Board Annual Report Audit Busines

After years of construction,the multi tier capital market structure jointly constructed by the over-the-counter market and the over-the-counter market has been formed.As a part of the market structure,the new third board market has played a positive role in helping SMEs finance and encouraging the development of emerging industries.However,due to the low threshold for listing,the immature regulatory mechanism and other reasons,enterprises listed in the new third board market are prone to problems such as uncertain sustainable operation ability,backward internal control construction and strong fraud motivation.This phenomenon leads to the unique audit risk of the annual report audit business of enterprises listed on the New Third Board,which is different from the annual report audit business of enterprises listed on the main board.Therefore,it is of great practical significance to study the audit risk of the annual report of the New Third Board listing.The main contents of the text are as follows:First,through a brief introduction of the application of the principal-agent round in this study,the modern audit risk oriented audit theory and audit risk management theory are organically combined as the theoretical basis of this study.At the same time,by combing and summarizing the domestic and foreign scholars’ literature on audit risk and the New Third Board annual report audit business,it is convenient for this paper to learn from previous scholars’ research results in related fields,and to further study the fields ignored by previous scholars.Secondly,it summarizes the basic situation of the new third board market and the characteristics of listed companies in the new third board market that are different from listed companies in other capital markets.At the same time,it summarizes the audit business of the new third board market and summarizes the common risk points in the new third board audit.It determines the general direction of the identification of audit risk and the selection of indicators for the audit risk evaluation system of the new third board of DX firms.Then,based on the audit process of the modern risk oriented audit theory,and combined with the common risk points of the new third board audit combed out in the previous article,a questionnaire was designed to survey the auditors of DX firm participating in the annual report audit,and the results of the questionnaire were analyzed to identify the audit risks of DX firm in the new third board annual report audit.In combination with the common audit risk points,DX Firms established the new third board annual report audit risk indicator system for the identified audit risks.The audit risk of DX firm’s new third board annual report is quantitatively evaluated by the fuzzy comprehensive evaluation method.Finally,according to the evaluation results,we put forward targeted suggestions on DX Firm’s response to the audit risk of the new third board annual report.By strengthening the audit investigation and establishing the new third board enterprise data,we should deal with the risks of DX firms in understanding the auditees;By optimizing personnel recruitment,strengthening personnel training and improving salary management,we can deal with the risks of DX office in personnel competency;By strengthening the audit on the continuous operation risk,internal control and related party transactions,we can deal with the risks arising from the auditee’s continuous operation ability,internal control and DX Firm’s audit implementation stage;We will improve the means of three-level review and quality control forward to deal with the risks in the quality review process from DX.