会计学院知识库

近年来，由于我国资本市场的发展，一些企业通过上市的方法快速获取资金。IPO作为企业上市的主要途径之一，受到广泛追捧。但是很多企业因达不到IPO上市的严格审核要求而放弃。于是，这些企业转而将注意力放在了借壳上市中。尽管借壳上市与IPO相比有着较多好处，但是近几年却出现好多起因财务舞弊导致的借壳上市审计失败案件。出现这样的问题，不仅严重影响了参与借壳上市审计的主体，还损害了资本市场内中小投资者的权益。因此，对于借壳上市双方、会计师事务所和中小投资者来说，如何帮助审计人员识别并控制借壳上市企业审计风险都是至关重要的。

本文在借鉴了国内外众多学者研究借壳上市审计风险的内容，运用案例分析法、文献研究法和规范研究法，结合委托代理理论和信息不对称理论，依托于审计风险模型，从财务报表层次重大错报风险、认定层次重大错报风险和检查风险三个方面，对利安达会计师事务所审计九好集团借壳鞍重股份的案例中所存在的审计风险进行剖析，发现该案例企业存在的审计风险因素包括可持续经营能力较差，内部治理和组织结构异常，收入和银行存款认定异常等；同时，事务所未重视监管机构提醒的异常情况，未关注质量控制问题以及未执行有效的审计程序等也引发了审计风险。因此，在审计时，注册会计师应当关注借壳双方企业的外部环境和内部实际情况，确保所获取的审计证据具备公允性和可靠性，对于重点指标和与资金相关的审计证据实施足够充分的审计程序，同时注重事务所内部的质量控制体系的建设与完善。希望可以协助注册会计师在借壳上市审计业务中，有效识别与控制企业的审计风险。

In recent years, due to the development of my country's capital market, some companies have quickly obtained funds through listing. As one of the main ways for companies to go public, IPO is widely sought after. However, many companies gave up because they failed to meet the strict review requirements for IPO listing. As a result, these companies turned their attention to backdoor listings. Although backdoor listing has many advantages compared to IPO, in recent years, there have been frequent cases of audit failures caused by financial fraud in backdoor listing companies. The occurrence of such a problem not only seriously affects the main body participating in the backdoor listing audit, but also damages the rights and interests of small and medium investors in the capital market. Therefore, how to help auditors identify and control the audit risks of backdoor listed companies is crucial for both parties, accounting firms and small and medium investors.

On the basis of drawing on many scholars at home and abroad to study the audit risk of backdoor listing, this paper uses case analysis method, literature research method and normative research method, combined with principal-agent theory and information asymmetry theory, relying on audit risk model, from the financial statement level The risk of material misstatement, the risk of material misstatement at the identification level, and the risk of inspection are analyzed, and the audit risk exists in the case of Reanda Certified Public Accountants' audit of JiuHao Group's backdoor AnZhong Co., Ltd., and it is found that the company in this case has The audit risk factors include poor sustainable operation ability, abnormal internal governance and organizational structure, abnormal recognition of income and bank deposits, etc.; at the same time, the firm did not pay attention to the abnormal situations reminded by the regulatory authorities, did not pay attention to quality control issues and did not implement effective measures. Audit procedures, etc. also lead to audit risks. Therefore, when auditing, the certified public accountant should pay attention to the external environment and internal actual situation of the backdoor enterprises, ensure that the audit evidence obtained is fair and reliable, and implement sufficient and sufficient audit procedures for key indicators and audit evidence related to funds , and at the same time pay attention to the construction and improvement of the internal quality control system of the firm. It is hoped that the certified public accountants can effectively identify and control the audit risks of enterprises in the backdoor listing audit business.