股权质押审计风险及应对措施

Equity pledge audit risk and countermeasures

随着资本市场的完善,股权质押的现象蔚然成风,为了利用股权质押的优点,控股股东选择这种融资方式进行融资。文章从控股股东进行股权质押的动机出发,研究控股股东在不同的动机下不同盈余管理方式的选择,企业进行盈余管理后审计师会面对的审计风险,以及审计师降低重大错报风险和业务风险的方式选择,为未来研究股权质押提供研究的方向。

With the improvement of the capital market,the phenomenon of equity pledge become more common,in order to use the advantages of equity pledge,the controlling shareholder choose this kind of financing way financing.This paper starting from the motivation of the controlling shareholder equity pledge,study the controlling shareholder in the choice of different under the motivation of earnings management,enterprise surplus management will face after the auditor audit risk,and the choice of ways for auditors to reduce the risk of material misstatement and business risk,providing research direction for future research on equity pledge.