中概股公司跨境审计风险及防范路径研究--基于多案例分析

Research on cross-border audit risk and prevention path of overseas-listed Chinese firms-Based on multi-case analysis

在会计师事务所对中概股公司进行跨境审计时,审计师面临的审计风险可以分为业务执行风险、监管处罚风险和法律诉讼风险,会计师事务所需要在了解中概股公司跨境审计风险成因的基础上,从三个层次对审计风险加以防范。

When accounting firms conduct cross-border audits of overseas-listed Chinese firms,the audit risks faced by auditors can be divided into business execution risks,regulatory penalty risks and legal litigation risks.Accounting firms need to guard against audit risks from three levels on the basis of understanding the causes of cross-border audit risks of overseas-listed Chinese firms.