由于高新技术企业能够得到国家的政策扶植,并享受资金、税收、资源、融资等方面较为有力的支持,很多企业都想通过高新技术企业的认定,获得相关扶持,从而促进企业的快速发展。然而高新技术企业的认定需要满足国家相关规定,因此,高新技术企业专项审计工作往往成为会计师事务所的重要工作。本文着重从专项审计过程中遇到的一些问题及应对措施进行探讨分析。 Because high-tech enterprises can get the support from the state and enjoy more powerful support such as capital, taxation, resources and financing, many enterprises want to obtain relevant support through the identification of high-tech enterprises so as to promote their rapid development. However, the identification of high-tech enterprises need to meet the relevant provisions of the state, therefore, special audit of high-tech enterprises often become an important accounting firm. This article focuses on some problems encountered in the special audit process and countermeasures to explore and analyze.