IPO审计中的舞弊风险及审计应对探讨

Discussion on fraud risk of IPO auditing and countermeasures

随着近几年资本市场的繁荣以及注册制的日益临近,IPO审计业务在大中型会计师事务所中出现了较快増长,但同时万福生科、新大地、绿大地、天能科技等IPO舞弊事件也陆续被揭露出来,为其提供审计的会计师事务所及注册会计师也因之受到严厉的处罚。舞弊风险成为注册会计师在IPO审计中所面临的主要风险。然而由于舞弊手段的不断新颖化、复杂化及隐蔽化,同时受时间、人力等资源的限制,IPO审计实务中,如何有效应对舞弊风险成为大中型会计师事务所及注册会计师所面临的共同难题。

With the prosperity of capital market in recent years and the approaching of registration system, there is a rapid increase in the IPO business taken by large and medium accounting firms. Meanwhile fraud cases of IPO have been exposed one after another, such as Wanfu Biotechnology, New Land Biotechnology, Green Land Biotechnology, Tianneng Technology, etc., with the accounting fi rms and CPAs that performed audits punished severely. Fraud risk has become a major risk facing CPAs in IPO auditing. However, as the schems of fraud are getting more and more innovative, complex and concealing, together with the limited resources like time and manpower, it has become a common challenge for large and medium accounting fi rms as well as CPAs to effectively tackle fraud risk.