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论文编号：	13802
作者编号：	2120213420
上传时间：	2023/5/31 12:20:03
中文题目：	D会计师事务所IPO审计的财务尽职调查优化研究——以CR公司IPO项目财务尽职调查为例
英文题目：	Research of D Accounting Firms on Optimization of Financial Due Diligence in IPO Audit: Take the Financial Due Diligence of CR Company''''''''''''''''''''''''''''''''s IPO Project as An Example
指导老师：	郝臣
中文关键字：	会计师事务所；IPO审计；财务尽职调查；哈佛分析框架
英文关键字：	Accounting Firm；IPO Audit；Financial Due Diligence；Harvard Analytical Framework
中文摘要：	近年来，随着注册制改革的不断推进，资本市场创业板和科创板的发行速度也在不断加快，进入2023年后，注册制将迎来全面推广，IPO的发行将继续常态化，市场普遍预期IPO的数量将再创新高。由于监管机构对于IPO发行的监管愈来愈严格，企业IPO上市前需要聘请会计师事务所进行IPO审计前的财务尽职调查工作，充分了解企业的情况，发现拟上市公司存在的风险，并且为企业提出改进建议，因此IPO审计前高质量的财务尽职调查工作对于整个IPO发行过程意义重大。 本文拟对D会计师事务所IPO审计前的财务尽职调查进行研究，选取对CR公司IPO项目开展的财务尽职调查的案例，视角立足于会计师事务所，对财务尽职调查的工作进行了分析，发现此次IPO项目的财务尽职调查中存在的问题包括对于被调查企业的情况了解不足、对宏观环境和行业状况的分析不足、执行的程序不够全面、相关财务分析工作不充分、对项目中存在的潜在风险控制不充分等；上述问题产生的原因主要是调查人员与企业沟通不充分导致信息不对称、项目组投入的资源不足、财务尽职调查过程中受到多重阻力的影响、财务尽职调查人员的专业胜任能力相对不足、风险评估程序执行不到位。 通过对以上的问题的分析，在遵循财务尽职调查基本原则的情况下，基于哈佛分析框架对财务尽职调查的模式进行了改进和优化，并且提出了具体的优化建议以及相关的保障措施。具体优化的建议包括加强项目组与企业的全面沟通、积极寻求与第三方的合作、完善调查程序并增加其不可预见性、深入分析获取的数据和全过程评估财务尽职调查风险。提出需要执行的相关保障措施包括建立健全事务所内部质量控制体系、开展专项培训、合理安排人员和其他资源、完善财务尽职调查内外部监督检查体系、提高财务尽职调查人员的风险意识、专业胜任能力、及沟通效率以及工作效率。这些改进的建议及保障措施为国内会计师事务所在开展IPO审计前的尽职调查工作提供了参考，能够在一定程度上控制和规避审计风险，提高未来IPO审计的质量。
英文摘要：	In recent years, as the registration system reform has continued to advance, the issuance speed of capital market GEM and science and technology innovation boards has accelerated. After 2023, The registration system will be fully promoted, IPO issuance will continue to be normal, and the market is widely expected to see a new high in the number of IPO. As the regulatory authorities have become more strict on IPO issuance, companies need to hire accounting firms to conduct financial due diligence prior to the IPO audit, to fully understand the company's situation, to detect risks in the company to be listed, and to suggest improvements for the company. Therefore, high-quality financial due diligence prior to IPO audit is important for the whole IPO process. The paper intends to study the financial due diligence of D accounting firm before IPO audit and select the case of financial due diligence carried out on CR Company's IPO project and analyze the financial due diligence work based on the accounting firm. It was found that the problems existed in the financial due diligence of the IPO project included insufficient understanding of the situation of the enterprise under investigation, insufficient analysis of the macro environment and industry conditions, insufficient implementation procedures, insufficient financial analysis, insufficient control of potential risks in the project, etc. The above problems are mainly caused by the information asymmetry caused by inadequate communication between investigators and enterprises, insufficient resources invested by project teams, multiple obstacles in the process, relatively inadequate expertise of personnel, and inadequate implementation of risk assessment procedures. Through the analysis of the above problems, the model of financial due diligence based on the Harvard analysis framework is improved and optimized in accordance with the basic principles of financial due diligence, and specific optimization recommendations and related safeguards are proposed. Specific optimization recommendations include enhancing overall communication between the project team and the enterprise, actively seeking collaboration with third parties, improving the investigation process and increasing its unpredictability, in-depth analysis of the data obtained, and assessment of financial due diligence risks throughout the process. The relevant safeguard measures to be implemented include establishing and improving the internal quality control system of the firm, carrying out special training, rationally arranging personnel and other resources, improving the internal and external supervision and inspection system of financial due diligence, and improving the risk awareness, professional competence, communication efficiency and work efficiency of financial due diligence personnel. These improvement recommendations and safeguards serve as a reference for accounting firms to conduct due diligence prior to IPO audits, which can control and avoid audit risks to a certain extent and improve the quality of IPO audits in the future.
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