创业板公司审计问题研究

Issues of auditing the companies to be listed in the Venture Board

鉴于创业板公司存在着诸多不确定性，注册会计师在审计中应充分了解其行业特点以及经营和财务特征，掌握委托特性。同时，对创业板公司是否符合发行上市条件给予初步评价。在编制审计计划时，注册会计师应当关注包括收入确认、研发费用等重点会计问题，确定股本、税项等重要审计领域。在审计实施过程中，应围绕内部控制的研究和评价，辨析风险点，以使审计风险降低至可接受水平。由于创业板公司报表使用者的特殊需求，注册会计师应适时缩小“期望差距”，提供包括审阅报告、内部控制评价报告在内的特殊鉴证报告。总之，注册会计师应当始终保持应有的职业谨慎，对特定风险予以特殊考虑，从而为会计报表使用者提供合理地保证。

Because there is uncertainty in The Venture Board, CPAs must gain an adequate knowledg of client's business and financal char- acteristics and understand the essence of audit assignment. At the same time. auditor should make a preliminary evaluation on whether the client is qualified for listing. When planihg audit, CPAs should give proper attention to important accounting issues, including recognization of levenue, R&D accounting, and to important au- diting areas, including capital determination, taxa- tion and etc. In the process of audit, in order to reduce audit risk to an acceptable level, risk analysis shall be made on the bases of the study and evaluation of internal control. Because of the special demands raised by users of financial information, CPAs should made efforts to re- duce the 'expectation gap', through providing special evaluation reports including review re- port and internal control evaluation report. In one word, CPAs should maintain proper profes- sional prudence, give attention to specific risk, so as to provide reasonable assurance to financial statement users.