会计学院知识库

为了促进我国本土企业的自主创新和高科技行业的持续发展，以满足“脱虚向实”的时代需求，习近平总书记于2018年11月5日宣布设立科创板并试点注册制。科创板的设立对我国的证券市场而言，是里程碑式的创新，它有效地解决了科创企业资金短缺和经营困难的问题。但由于科创板对上市的要求较为宽松，拟上市企业可能出于各种动机隐瞒、粉饰或披露不完整的信息以达到上市的目的。因此，会计师事务所如何准确地鉴别科创板上市公司的审计风险并减少这些风险，以确保审计的高质量，已经成为科创板持续发展的核心问题。

本文基于现代风险导向审计理论、委托代理理论和信息不对称理论，在经典理论框架下寻求分析的新视角和突破点。从审计人员的视角出发，通过对文献和资料的整理，梳理出目前关于科创板IPO审计风险的相关研究，同时对国科环宇科创板IPO审计的实际案例进行分析。案例重点阐述了由会计师事务所出具的审计报告，以及为了应对审计风险所实施的审计程序。通过对国科环宇在科创板上市的审核结果与上交所问询的问题进行整合，并深入分析了会计师事务所的审计人员在执行审计任务时所遇到的各种问题，由此提出了相应的应对措施。

通过研究发现，国科环宇的审计风险点从重大错报风险分析包括外部环境与持续经营引发的风险，企业内部控制制度存在缺陷以及与收入水平相关的关联交易认定风险；从检查风险分析包括审计质量控制制度不够完善、风险评估程序存在缺陷和审计人员行业知识储备不足等。因此，审计人员在进行科创板IPO审计时，应首先深入了解企业所处行业的背景及外部市场环境，在此基础上着重关注企业内部控制体系的有效性，并加强对新兴行业重点项目的风险管理。除此之外，审计人员还应优化审计质量控制复核体系，拓展进一步审计程序的执行范围，将智能技术融入审计工作中。

科创板的注册制度是中国资本市场改革的关键研究起点，因此，研究科创板IPO的审计风险对实务工作有一定的参考价值，有助于提高审计工作质量，向市场和广大投资者提供真实有效的审计信息，保护投资者的合法权益，对中国资本市场的健康发展具有至关重要的作用。

The establishment of the science and technology innovation board is a milestone innovation for China's securities market,which effectively solves the problems of capital shortage and operation difficulties of science and technology innovation enterprises.However,due to the relatively loose requirements for listing on the science and technology innovation board,the listed enterprises may conceal,whitewash or disclose incomplete information for various motives to achieve the purpose of listing.Therefore,how accounting firms accurately identify the audit risks of listed companies on the science and technology innovation board and reduce these risks to ensure the high quality of audit has become the core issue of the sustainable development of the science and technology innovation board.This paper analyzes the characteristics of the listed companies on the science and technology innovation board,and puts forward some suggestions for the sustainable development of the science and technology innovation board.

Through the study,the audit risks of Guoke Huanyu from the analysis of major misstatement risk include the risk caused by the external environment and continued operation,the defects of the enterprise's internal control system and the identification risk of affiliated transactions related to the income level;from the analysis of inspection risk,the audit quality control system is not perfect,the risk assessment process is defective and the auditor's industry knowledge reserve is insufficient.Therefore,when conducting the IPO audit of the science and technology innovation board,the auditors should firstly understand the background of the industry and the external market environment of the enterprise,and on this basis,focus on the effectiveness of the enterprise's internal control system,and strengthen the risk management of the key projects of the emerging industry.In addition,the auditors should also optimize the audit quality control review system,expand the scope of further audit procedures,and integrate intelligent technology into the audit work.

The registration system of the Science and Technology Board is the key research starting point of China's capital market reform. Therefore, the study of the audit risk of the science and technology board IPO has certain reference value for practical work, helps to improve the quality of audit work, provides real and effective audit information to the market and investors, and protects the legitimate rights and interests of investors. It plays a vital role in the healthy development of China's capital market.