IPO审计中的舞弊风险及审计应对探讨

目 录

IPO审计风险形成的原因

（一）、审计内部环境的影响·············································02

 1、审计人员的自身素质··············································03

 2、业务中的利益纠葛················································03

 3、公司管理结构不完善，内部控制薄弱································04

 4、合理化借口······················································04

 5、对赌机制························································05

（二）、审计外部环境的影响············································05

 1、上市条件的压力·················································05

 2、利益驱使·······················································05

 3、外部监制机制的完善·············································05

 4、行业生存压力···················································06

 5、审计行业模式滞后···············································06

二、审计风险应对措施

（一）、针对内部环境的应对措施········································06

 1、提高注册会计师的综合素质······································06

 2、谨慎选择被审计单位············································07

 3、严格制定审计方案，保持独立性··································07

 4、根据企业内部现状，完善内部控制································07

 5、建立利用专业指导机制··········································07

 6、正确处理降低风险与经济效益的关系······························08

（二）、针对外部环境的应对措施········································08

 1、要以公众利益为导向············································08

 2、购买风险基金或责任保险········································08

 3、完善相关法律法规··············································09

内 容 摘 要

随着资本市场和证券市场的繁荣发展，越来越多的企业想要跻身证券市场，从中分一杯羹，以此促使IPO审计业务在大中型会计事务所中出现了较快增长，但同时也导致了很多企业的IPO舞弊事件陆续被揭露出来，而为其提供审计的会计师事务所及注册会计师也因之受到严厉的处罚。包括一方面有些达不到上市标准的企业通过使用恶意包装、欺骗上市、内幕交易、信息披露不实等一些不法手段取得上市资格，一旦上市成功将会损害广大股民的利益，严重阻碍了证券市场的良性发展；另一方面，在IPO审计业务中，部分注册会计师忽略职业本身应具有的职业道德、纪律和责任，忽略审计工作本身应具有的真实性和合法性，以至于产生审计风险，导致审计失败。而由以上两方面原因造成的财务信息一旦公众于市场，会引起市场的不良走势，使公众对财务信息真实性产生质疑，投资者对市场失去信心，严重打击投资者的积极性且会使参与审计业务的注册会计师及会计事务所形象受到极大损害、失去公众信任、面对证监会的处罚和制裁及制约行业的良性发展。使舞弊风险成为注册会计师在IPO审计中所面临的主要风险。然而由于舞弊手段的不断新颖化、复杂化及隐蔽化，同时受时间和人力等资源的限制，IPO审计实务中，如何有效应对舞弊风险成为大中型会计师事务所及注册会计师所面临的共同难题。

关键字：IPO 审计 舞弊风险 应对对策