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近日,随着新股密集上市,我国新股发行制度逐步由核准制向注册制改革,证券市场的各方面都发生着重大的改变。IPO审计业务作为企业成功上市中关键的一环,面临着许多机遇。但与此同时,IPO审计失败导致欺诈上市的案例从未间断过,本文以深圳海XX科技股份有限公司造假案为例,对其IPO造假方法以及IPO审计时未能识别出造假的原因进行研究,进而对完善IPO审计提出建议。
Recently, with the intensive listing of new shares, the system of the issuance of new shares in our country has undergone major changes from the approval system to the registration system reform and all aspects of the securities market. IPO audit business as a successful listing of the company a key part, facing many opportunities. However, at the same time, the IPO audit failed to lead to the case of fraud listing never stopped. This article takes the case of Shenzhen Hai XX Technology Co., Ltd. as an example to study the reason of its IPO fraud method and IPO audit failure to identify fraud , And then to improve the audit of the IPO recommendations.