| 创业板上市公司的审计风险分析 |
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| 引用本文： | 陈习良.创业板上市公司的审计风险分析[J].价值工程,2012,31(4):123-124. |
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| 作者姓名： | 陈习良 |
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| 作者单位： | 广东台城制药股份有限公司,台山,529200 |
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| 摘 要： | 自2009年10月23日创业板正式启动以来,创业板上市公司的队伍逐步壮大,根据深圳证券交易所统计,截止到2011年8月11日,创业板上市公司已达251家。目前,有关人士对创业板上市公司的审计风险的研究涉猎尚少,仍处在探索阶段。文章主要分析创业板上市公司可能存在的审计风险,并从注册会计师的角度提出了一些有针对性的规避审计风险的建议。
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| 关 键 词： | 创业板 上市公司 审计风险 建议 |
Analysis of Audit Risk of Companies Listed on GEM |
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| Chen Xiliang.Analysis of Audit Risk of Companies Listed on GEM[J].Value Engineering,2012,31(4):123-124. |
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| Authors: | Chen Xiliang |
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| Institution: | Chen Xiliang (Guangdong Taicheng Pharmaceutical Co.,Ltd.,Taishan 529200,China) |
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| Abstract: | The GEM was launched since October 23,2009,the team of companies listed on GEM is growing gradually.According to statistics of Shenzhen Stock Exchange,the numbers of companies listed on GEM has reached 251 as of August 11,2011.At present,there are little studies on audit risk of companies listed on GEM for relevant persons,and it is still in the exploratory stage.This paper mainly analyzes the possible audit risk existing in companies listed on GEM,and put forward some targeted recommendations to avoid the risk from the perspective of the CPA. |
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| Keywords: | GEM listed company audit risk suggestions |
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