兰州财经大学机构知识库

目前，我国资本市场已发展成为多层次，多领域的市场经济体系，广大中小企业为我国的经济发展起到了非常重要的作用，所以大力推动中小型企业发展也受到了政府大力支持。新三板市场正是在这种背景下应运而生的，专门为了这些中小企业提供广阔的融资平台。新三板市场与主板市场相比，新三板市场发展时间较短，相关法律法规不够完善，其特点是有较低的挂牌条件、较宽松的监管环境。这导致了新三板企业经常出现财务造假事件、信息披露不充分等事件，也不利于维护新三板市场秩序以及相关利益者的权益。此外，随着新三板市场不断的扩大，会计师事务所业务需要不断扩张来满足新三板企业的审计需求，审计人员针对新三板企业的执业质量有待提高，因此关于新三板企业的财务舞弊审计风险值得深入研究。

本文首先系统地梳理了学者对新三板审计、财务舞弊审计风险识别以及财务舞弊审计风险应对的研究成果，以便为后续研究提供扎实的理论基础和参考依据；在相关概念和理论研究的基础上研究了新三板企业普遍存在的财务舞弊特点、审计特点和审计风险；再引出LS公司作为案例公司，通过现代审计风险导向模型深入剖析其财务舞弊审计风险；最后再由点及面地对会计师事务所审计新三板企业提出切实可行地建议，旨在保障会计师事务所的稳健运作，提升审计行业的整体质量，进而助力新三板市场续健康地向前发展。

The capital market in China has evolved into a multi-level, multi-field market economy structure at this point. China's economy has benefited greatly from the large number of small and medium-sized businesses. As a result, the government has given substantial support to the aggressive promotion of small and medium-sized firm development. In this context, the New Third Board market developed, offering these small and medium-sized businesses a wide funding platform. Lower listing requirements and a looser regulatory framework distinguish the New Third Board market from the Main Board market. However, because the New Third Board market has only recently begun to develop, pertinent laws and regulations are not yet perfect. This has resulted in a high frequency of financial fraud and inadequate information disclosure of businesses on the New Third Board, both of which have had a detrimental effect on relevant stakeholders and the market order. Accounting firms must aLSo consistently grow their clientele in order to accommodate the New Third Board organizations' audit requirements, given the market's growth. For businesses on the New Third Board, the standard of registered accountants' work has to be raised. Therefore, it is important to have a conversation about how to effectively address the financial fraud audit risks that the firms on the New Third Board face.

In order to provide a strong theoretical foundation and reference base for future research, this article first systematically arranges academic research results on the audit of the New Third Board, the identification of financial fraud audit risks, and the response to financial fraud audit risks. On the basis of relevant conceptual and theoretical research, the characteristics of financial fraud, audit characteristics and audit risks that are common in NEEQ enterprises are studied. Then, LS Company is introduced as a case company to deeply analyze its financial fraud audit risk through the modern audit risk-oriented model. Finally, practical and feasible suggestions are proposed to audit the New Third Board enterprises by accounting firms from a point to surface perspective, aiming to ensure the stable operation of the auditing industry, improve the overall quality of the auditing industry, and help the New Third Board market continue to develop healthily.