四川君逸数码IPO的审计风险及应对措施研究

Research on Audit Risk and Countermeasures of Sichuan Joyou Digital IPO

资本市场作为企业筹集资本的重要渠道,是实现社会资源高效配置的工具,同时对完善公司治理结构起着重要作用。文章从审计风险及控制入手,以信永会计师事务所承接的君逸数码公司在创业板IPO项目为研究对象,从被审单位层面、会计师事务所层面以及IPO特殊业务层面分析了该项目的审计风险。虽然文章在写君逸数码公司IPO,为信永事务所应对审计风险提出建议,实际希望选取代表性案例由点及面对会计师事务所IPO审计有借鉴意义。

As one of the important channels for enterprises to raise capital,capital market is a tool to realize the effective allocation of social resources.At the same time it plays an important role to perfect corporate governance structure.This paper starts with the analysis of audit risk and control,taking the IPO project of Joyou Digital Company undertaken by ShineWing Certified Public Accountants as the research object.This paper analyzes the audit risk of the project from the aspects of audited firms,accounting firms and IPO special business.Although the IPO of Joyou Digital Company studied in this paper is to put forward suggestions for ShineWing to deal with audit risks,it is actually hoped that the selection of representative cases can provide reference for IPO audit of accounting firms.