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Study on Controlling of Audit Risk in Procession of IPO

Author: ZhangLei
Tutor: WangXiuMing
School: Xiamen University
Course: Accounting
Keywords: IPO quality of audition risks of audition controlling of audition risks
CLC: F239.4
Type: Master's thesis
Year: 2013
Downloads: 213
Quote: 0
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Abstract


In modern society of China, the actions of deception and related exchange in listed markets have prevent the development of China’s capital market. And more worse in China’s capital market is that there are so many related exchanges about the first shareholder’s appreciation of small shareholders. All the situations above have showed that there are different kinds of audition problems and audition risks at the procession of enterprises’IPO in china. In these days, chartered public accountant have faced too many lawsuits in economic affairs, and how to evade these law problems have been a focus stared by charted public accountant. In addition, audition risks are not only the core problems in audition research, but also the core problems in the procession of enterprises’IPO. So it comprises so many theory value and practical values.Due to the method of cross cases study and empirical study, this paper studied the root of enterprises’ IPO audition risks, we choose21cases about the failure enterprises of IPO, and put them into six categories, which are related exchanges, the lack of independent ion in capital or business, the ability of making profit persistently, the lack of specification of finance deal, the lack of proper explanation of finance data, the lack of specification in enterprises’ internal control. And this paper take an empirical test that how related exchanges, the lack of independent ion in capital or business, the ability of making profit persistently, the lack of specification of finance deal, the lack of proper explanation of finance data, the lack of specification in enterprises’ internal control influence China enterprises’ IPO audition risk, we found that related exchange and the lack of proper explanation of finance data had obviously influence China’s enterprises’ pre-IPO audition risk. While the other four categories didn’t obviously influence China’s enterprises’ pre-IPO audition risk. In the end, this paper give out some countermeasure about how to control the risk of pre-IPO in china’s enterprises. The theory contribution of this paper is that it provides theory support and practical advices for audition research in china.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit
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