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IPO审计存在着有别于上市公司常规年报审计的特殊风险。特别是就近年频繁出现的IPO审计失败来说,其特殊风险一定程度上体现在IPO企业内外部环境的特殊性上。中注协近年就“特定行业审计”进行了多次风险提示,其中包括本文的分析对象“万福生科”所在的农产品行业。文章以万福生科IPO审计为例,对其特定环境下的IPO审计风险进行分析,并提出了相关风险识别的方法与建议。
IPO audit there are different from the regular annual report of listed companies audit the special risks. Especially for the frequent IPO audit failures in recent years, the special risk is partly reflected in the particularity of the internal and external environment of IPO enterprises. In recent years, the AIC conducted several risk reminders on “industry-specific audit”, including the analysis object of this article, and the agricultural product industry where “Wan Fosheng Branch” is located. Taking Wanfu S & T IPO auditing as an example, this paper analyzes the IPO audit risk in its specific environment and puts forward the methods and suggestions for risk identification.