摘要
随着新三板市场蓬勃发展,越来越多的中小微企业在新三板市场挂牌,会计师事务所的审计业务也日益增多。但与此同时,新三板企业特别是物流行业企业存在诸多审计风险。文中对我国物流行业新三板企业注册会计师审计风险控制问题进行了探讨,并提出了对策与建议。
With the vigorous development of the newover-the-counter(OTC)market,more and more small and medium-sized enterprises are listed in the newOTC market.The auditing business of accounting firms is also increasing.However,there are many audit risks for newOTCenterprises,especially those in the logistics industry.This paper discusses the audit risk control of the CPA in the new OTC enterprises in China s logistics industry,and puts forward some suggestions.
作者
张云秋
ZHANG Yun-qiu(College of Enconomics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《物流工程与管理》
2020年第11期134-135,122,共3页
Logistics Engineering and Management
基金
南京林业大学青年科技创新基金项目(编号:CX2016031),指导教师:王磊。
