【作者】 于航；

【导师】 刘静；

【作者基本信息】 吉林财经大学 ， 会计学审计专业， 2020， 硕士

【摘要】 近年来,国家为了鼓励新三板中小公司的发展,不断推出优惠政策以鼓励新三板市场发展,2016年,我国新三板挂牌总数己经达到11075家。然而新三板上市公司队伍不断壮大的同时,由于新三板上市公司发展时间短,公司治理不完善。近年来新三板公司因违规受到处罚的情况越来越多。新三板上市公司面临着审计风险加大,所以新三板上市公司审计控制应该引起重视。本文以新三板上市公司鑫秋农业为例,通过案例分析法和文献研究法进行研究,回顾了瑞华事务所对鑫秋农业的审计过程,针对证监会对鑫秋农业的处罚结果,根据审计风险模型,从重大错报风险和检查风险两方面深入分析鑫秋农业审计风险失控的原因。结合到新三板上市公司存在的特有的风险特点,通过研究最后提出了对策及建议。1.关注新三板上市公司的外部环境和行业状况,识别审计风险。2.重视新三板上市公司性质,查出公司存在特别风险。3.注重新三板上市公司的业绩衡量和评价,审慎检查公司收入。4.谨慎评估新三板上市公司内部控制有效性,防止会计信息虚假风险。5.严格按照审计准则执行审计程序,充分应对审计风险。6.提高注册会计师的职业素养严格履行责任,控制审计风险。更多还原

【Abstract】 In recent years,in order to encourage the development of small and medium-sized enterprises on the new third board,the state has continuously introduced preferential policies to encourage the development of the new third board market.In 2016,the number of listed enterprises on the new third board in China has reached 11,075.However,while the number of listed companies on the new third board keeps growing,the development time of listed companies on the new third board is short,and the corporate governance is not perfect.In recent years,more and more new third board enterprises are punished for violation of regulations.Listed companies on the new third board are facing increased audit risks,so audit control of listed companies on the new third board should be paid more attention.In this paper,a new three board xin autumn agricultural listed companies as an example,through case analysis and literature research,reviews the consulting firm for xin qiu agricultural audit process,according to the CSRC the penalty for the agriculture of xin qiu,according to the audit risk model,a heavier big mistake at two aspects of risk and detection risk analysis xin qiu agriculture the reason of audit risk is out of control.Combined with the unique risk characteristics of listed companies on the new third board,countermeasures and Suggestions are put forward through the research.1.Pay attention to the external environment and industry conditions of listed companies on the new third board,and identify audit risks.2.Attach importance to the nature of listed companies on the new third board and identify the special risks.3.Pay attention to the performance measurement and evaluation of listed companies on the new third board,and prudently check their income.4.Carefully evaluate the effectiveness of internal control of listed companies on the new third board to prevent false risks of accounting information.5.Implement audit procedures in strict accordance with audit standards and fully deal with audit risks.6.Improve the professional quality of certified public accountants to strictly perform their responsibilities and control audit risks.更多还原