会计学院知识库

2020年7月，新三板市场精选层的平稳落地，2021年3月1日，刑法修正案（十一）的正式实施等措施，表明了我国对资本市场的监管日趋严格。同时，在现代风险导向审计的推行下，风险评估成为了核心流程之一，重大错报风险识别和评估的结果也更为举足轻重。在此背景下，为了促进新三板市场的发展，挂牌公司的重大错报风险成为值得我们探讨的问题。

本文运用案例分析法和文献研究法，分析了X会计师事务所对L公司挂牌审计中风险识别和评估的过程，发现了注册会计师在识别和评估过程中存在的不足，主要包括在审计过程中注册会计师没有始终保持应有的职业怀疑，没有履行勤勉尽责的义务以及会计师事务所质量控制复核程序的作用没有得到发挥。在此基础上，本文深入思考了注册会计师未能充分识别和评估重大错报风险的原因，其中不仅包括会计师事务所和注册会计师执行审计工作的不足，也有银行的参与以及被审计单位自身财务造假等。最后，针对以上原因，本文对会计师事务所和注册会计师提出了加强函证管理、严格执行质量控制制度、强化关键环节审计、提高胜任能力等建议，同时也对主办券商等相关机构提出应当尽职尽责、持续督导的建议，对公司提出秉持经营宗旨、合法合规经营等建议，拓展了注册会计师实施风险识别和评估的思路。本文对挂牌审计中重大错报风险识别和评估的研究，不仅丰富了资本市场的研究内容，完善了新三板市场审计风险的研究细节，也进一步证明了现代风险导向审计的适用性，具有一定的实践意义。

In July 2020, the selected layer of the New OTC market had been steadily implemented. On March 1, 2021, the formal implementation of the Criminal Law Amendment (11) and other measures indicate that our country's supervision of the capital market has become increasingly strict. At the same time, under the implementation of modern risk-oriented audit, the risk of material misstatement has become one of the core processes, and the identification and evaluation of the risk of material misstatement is also more important. In this context, in order to promote the development of the New OTC market, the risk of material misstatement of listed companies has become an issue worthy of our discussion.

Using case analysis and literature research, this paper analyzes the process of risk identification and assessment of L Company by X Accounting Firm, and finds out the shortcomings of CPA in the process of identification and assessment, mainly including CPA's failure to always maintain due professional doubts in the audit process. The duty of diligence was not fulfilled and the role of the quality control review process of the accounting firm was not played. On this basis, this paper deeply reflects on the reasons for CPA's failure to fully identify and evaluate the risk of material misstatement, including not only accounting firms and CPA's insufficient audit work, but also the participation of banks and the audited units' own financial fraud. Finally, in view of the above reasons, in this paper, the accounting firms and certified public accountants is put forward to strengthen functional card management, strict quality control system, strengthen key audit, Suggestions of improving the competence, but also to host the brokerage and other related institutions should be conscientious, continuous supervision Suggestions, the company uphold the management aim, the legal compliance management Suggestions, It expands the thinking of CPA's risk identification and assessment. The research on the identification and assessment of material misstatement risk in listed audit in this paper not only enriches the research content of capital market, improves the research details of audit risk in the New OTC Market, but also further proves the applicability of modern risk-oriented audit, which has certain practical significance.