IPO被否与会计师事务所声誉影响研究

IPO is Influenced by the Reputation of Accounting Firms

IPO审核是证券市场上十分重要的一关,企业闯关IPO审核通过与否,对其提供审计服务的会计师事务所的审计质量及声誉是非常重要的检验。基于这种认识,论文阐述了IPO审核被否的主要原因。由于2017年IPO被否率高企,审核数达历年高点,依据证监会披露2017年IPO审核被否的会计师事务所排名和数据分析,本文着重探讨了IPO被否对会计师事务所IPO审计声誉的影响,认为应该从企业IPO申请条件、IPO审核的角度探究IPO审计声誉及其影响因素,有利于会计师事务所更好地做好IPO审计工作,有利于进一步探讨适合我国的IPO审计质量保证机制的建立。

IPO audit is a crucial aspect of the securities market.Whether the IPO audit is passed or not,the audit quality and reputation of the accounting firm that provides audit services is an important test.Based on this understanding,the main reasons for the IPO review were explained.Due to the high rate of IPOs in 2017,the number of audits reached a record high.According to the SFC's disclosure of the accounting firm's ranking and data analysis of the IPO review in 2017,this paper focuses on whether IPO has audited the reputation of IPOs.Impact,it should explore the IPO audit reputation and its influencing factors from the perspective of enterprise IPO application conditions and IPO audit,which is beneficial to the accounting firm to better do IPO audit work,and is conducive to further explore the IPO audit quality assurance mechanism suitable for China.set up.