会计学院知识库

摘 要

  为了响应国家发展战略，使我国的资本市场不断革新以适应国内和国际的经济发展，同时大力扶持科技型创新性企业的发展，拓宽他们的融资渠道，2018年11月5日，我国政府发布公告，将在上交所设立科创板，主要针对那些处于新兴发展阶段，具备创新潜能的科创型企业，这将很大程度上促进我国资本市场的发展，同时帮助科创型企业发展。2019年6月13日，科创板正式开板，根据上交所的数据，截止2023年底，选择在科创板提交上市申请的企业共有936家，其中574家企业成功登录科创板，可以预见的是，未来将会有更多的科创型企业选择在科创板上市，尤其是医药制造企业，尽管如此，截止至2023年底，一共有102家医药制造企业选择在科创板提交注册申请，但是能通过科创板IPO审核流程最终成功登录的企业仅有66家，医药制造企业在科创板的IPO成功率并不高。

  本文的主体内容分为六部分，第一部分为绪论主要介绍了本文的研究背景及意义和国内外文献综述以及研究思路和研究方法。第二部分为相关概念和理论基础，着重介绍了审计风险和IPO审计风险以及审计风险防范的概念，本文所涉及的理论基础为风险导向审计理论和信息不对称理论以及舞弊三角理论。第三部分对于仁会生物科创板IPO过程做了简单回顾，其中对于科创板IPO审核程序和注册制下首发上市要求的变化做了着重介绍。第四部分分析了仁会生物科创板IPO审计风险，分别从重大错报风险和检查风险两个角度进行分析，第五部分以对于前一部分仁会生物IPO审计风险的分析为切入点，针对科创板医药制造企业IPO审计风险提出相应的风险防范措施。第六部分为研究结论和展望。

  考虑到科创板的运营时间有限，国内对其深入研究的学术成果尚不充分，目前关于科创板首次公开募股（IPO）的审计风险研究主要侧重于整体行业视角，而对于具体行业的探索则显得较为不足，未能形成针对不同行业的精细化研究。尤其是生物医药这一在科创板占据显著地位且行业特性独特的领域，审计工作者在开展审计工作时应时刻保持谨慎态度和职业怀疑，以提升审计质量，防范潜在审计风险，确保医药制造企业在IPO过程中信息披露能满足投资者期待，提高上市成功率，促进医药制造企业的稳定发展。

                   Abstract

    In order to respond to the national development strategy, continuously innovate China's capital market to adapt to domestic and international economic development, and vigorously support the development of technology-based innovative enterprises and broaden their financing channels, the Chinese government announced on November 5, 2018 that it will establish a science and technology innovation board on the Shanghai Stock Exchange, mainly targeting those science and technology innovation enterprises in the emerging development stage with innovative potential. This will greatly promote the development of China's capital market and help science and technology innovation enterprises develop. On June 13, 2019, the Science and Technology Innovation Board (STAR Market) officially opened. According to data from the Shanghai Stock Exchange, as of the end of 2023, there were a total of 936 companies that chose to submit their listing applications on the STAR Market. Among them, 574 companies successfully logged into the STAR Market. It is foreseeable that more science and technology innovation companies, especially pharmaceutical manufacturing companies, will choose to list on the STAR Market in the future. However, as of the end of 2023, a total of 102 pharmaceutical manufacturing companies have chosen to submit their registration applications on the STAR Market, but only 66 companies were able to pass the IPO review process on the STAR Market and successfully log in. The success rate of pharmaceutical manufacturing companies in IPOs on the STAR Market is not high.

    The main content of this article is divided into six parts. The first part is the introduction, which mainly introduces the research background and significance, domestic and foreign literature review, research ideas and methods. The second part is related concepts and theoretical foundations, focusing on the concepts of audit risk, IPO audit risk, and audit risk prevention. The theoretical foundations involved in this article are risk oriented audit theory, information asymmetry theory, and fraud triangle theory. The third part provides a brief review of the IPO process on the Renhui Biotechnology Science and Technology Innovation Board, with a focus on the changes in the IPO review process and the requirements for initial public offerings under the registration system. The fourth part analyzes the IPO audit risks of Renhui Biotechnology on the Science and Technology Innovation Board, from two perspectives: significant misstatement risk and inspection risk. The fifth part takes the analysis of the IPO audit risks of Renhui Biotechnology in the previous part as the starting point, and proposes corresponding risk prevention measures for the IPO audit risks of pharmaceutical manufacturing enterprises on the Science and Technology Innovation Board. The sixth part is the research conclusion and outlook.

    Considering the limited operating time of the Science and Technology Innovation Board, there is still insufficient academic research on its in-depth research in China. Currently, research on audit risks of initial public offerings (IPOs) on the Science and Technology Innovation Board mainly focuses on the overall industry perspective, while exploration of specific industries appears to be insufficient, failing to form refined research for different industries. Especially in the field of biopharmaceuticals, which occupies a prominent position on the Science and Technology Innovation Board and has unique industry characteristics, auditors should always maintain a cautious attitude and professional skepticism when conducting audit work to improve audit quality, prevent potential audit risks, ensure that information disclosure of pharmaceutical manufacturing enterprises in the IPO process can meet investor expectations, improve the success rate of listing, and promote the stable development of pharmaceutical manufacturing enterprises.