会计学院知识库

       自2018年1月1日起，经过修订的审计准则得以施行。紧接着，新修订的《证券法》也正式生效，这不仅显著增强了上市公司信息披露的规范性和透明度，同时，也为审计工作设定了更为严格的标准和期待。在2019年，我国科创板正式启动，标志着我国资本市场迈入新的历史阶段。科创板的设立，无疑将为我国科技创新和产业升级注入新的活力，促进经济的高质量发展。尤其是生物医药企业更倾向于在科创板上市发行，科创板根据医药企业高投入、高技术、长周期的特点放宽了对其的上市标准，不负众望的是生物医药企业无论在科技创新还是在营业收入上都表现的亮眼，又吸引了更多的投资者。
　　科创板企业作为成长型且注重科技创新的实体，固然拥有巨大的发展潜力，但同时也伴随着显著的经营风险。这种风险不可避免地会传导至投资者层面，加剧其投资的不确定性。鉴于此，信息使用者不仅要求对科创板生物医药企业的信息披露的数量充足，更要求质量上乘。新出台的准则进一步规定，会计师事务所需对科创板上市企业年度审计报告中披露详尽的关键审计事项段。这一举措无疑增强了信息透明度，满足了广大信息使用者对相关信息的高标准需求，有助于提升市场的整体运行效率与投资决策的合理性，促进注册会计师加强审计服务。
　　本文首先主要是对科创板生物医药企业的关键审计事项总体披露状况进行分析，研究出科创板生物医药行业关键审计事项在披露形式、数量和内容的披露情况；其次对案例公司微芯生物关键审计事项进行深入探析，包括但又不限于对披露数量、要素及内容的分析，在对微芯生物披露内容的分析中采用了与同行业科创板上市公司进行对比研究的方法；然后结合行业现状分析微芯生物在关键审计事项的披露方面所存在问题及其原因；最后为优化会计师事务所披露科创板生物医药企业关键审计事项工作提出相关的建议，包括提高关键审计事项披露数量及内容的充分性、提升关键审计事项披露的意愿和能力、事务所应注重培养注册会计师的研发审计专长，希望为今后更好地研究科创板生物医药上市企业的关键审计事项披露工作有所启示。
 

       Since January 1, 2018, The revised auditing standards were implemented. Subsequently, the newly revised "Securities Law" also came into effect, which not only significantly enhanced the standardization and transparency of information disclosure of listed companies, but also set stricter standards and expectations for audit work. In 2019, China's science and technology innovation board was officially launched, marking a new historical stage of China's capital market. The establishment of the science and technology innovation board will undoubtedly inject new vitality into China's scientific and technological innovation and industrial upgrading, and promote high-quality economic development. In particular, biomedical companies are more inclined to list on the science and technology board, science and technology board according to the characteristics of high investment, high technology, long cycle relaxed the listing standards for its pharmaceutical companies, and live up to expectations of biomedical companies in scientific and technological innovation or operating income are bright, and attract more investors.
　　　Science and technology board enterprises, as a growth type and focus on scientific and technological innovation entities, although it has huge development potential, but also accompanied by significant business risks. Inevitably, this risk will be transmitted to the investor level, exacerbating the uncertainty of their investment. In view of this, information users not only require sufficient amount of information disclosure of biomedical enterprises, but also require high quality. The new guidelines further require accounting firms to disclose detailed key audit items in the annual audit reports of listed companies on the Science and Technology Board. This initiative undoubtedly enhances the transparency of information, meets the high standard demand of information users for relevant information, helps to improve the overall operation efficiency of the market and the rationality of investment decisions, and promotes the strengthening of audit services by certified public accountants.
　　　First of all, this paper mainly analyzes the overall disclosure status of key audit matters of the biomedical enterprises of the science and technology board, and studies the disclosure status of key audit matters in the form, quantity and content of the disclosure; Secondly, conduct in-depth analysis on the key audit matters of the case company, including but not limited to the analysis of the quantity, elements and content of the disclosure. In the analysis of the disclosure content of the company, the method of comparative study with the listed companies in the same industry is adopted. Secondly, the paper analyzes the problems and reasons in the disclosure of key audit matters in microbiologics combined with the current situation of the industry. Finally, relevant suggestions are put forward for optimizing accounting firms' disclosure of key audit matters of biomedical enterprises on the Science and Technology Innovation Board, including improving the adequacy of the quantity and content of key audit matters disclosure, enhancing the willingness and ability of key audit matters disclosure, and focusing on training the R&D audit expertise of certified public accountants. It is hoped that it will provide some enlightenment for the future to better study the disclosure of key audit matters of listed biomedical enterprises on the science and Technology board.