上市公司审计风险相关问题研究

Research on Audit Risk of Listed Companies

近年来,国内外财务舞弊事件频发,投资者对审计报告的信任度锐减,外部审计师的诚信受到质疑,因此引发了对审计质量的研究。分析国内外相关上市公司审计风险情况,找出上市公司审计风险的特点,研究影响上市公司审计风险的相关因素,以加强审计人员业务独立性、加强注册会计师审计素质、健全公司内控制机制、改变不合适的审计方法等,这对于上市公司规避审计风险、加强审计质量、保证上市公司平稳运行发展十分必要。

In recent years,domestic and foreign financial fraud incidents occur frequently,investors＇ confidence in the audit report has dropped sharply,and the integrity of the external auditors has been questioned,which has set off an upsurge of audit quality research. The paper study the audit risk of listed companies from the related audit risk of listed companies at home and abroad for analysis,find out about the related influence factors of audit risk of listed companies,study the relevant factors that affect the audit risk of listed companies,strengthen the auditor＇s business independence,strengthen the quality of certified public accountants audit,improve the internal control mechanism,change the inappropriate audit methods and so on. All of these are necessary for listed companies to avoid audit risk,strengthen audit quality and ensure the smooth development of listed companies.