The Research of Initial Public Offering Audit Risk Management

Lixing Wang

doi:10.4236/ojbm.2015.34048

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Open Journal of Business and Management > Vol.3 No.4, October 2015

The Research of Initial Public Offering Audit Risk Management ()

Lixing Wang

School of Management, Jinan University, Guangzhou, China.

DOI: 10.4236/ojbm.2015.34048 PDF HTML XML 4,548 Downloads 5,497 Views Citations

Abstract

IPO fraud has been a hot issue in academic research recently. The false statement behaviors of enterprises severely affect the healthy development of capital market, harm the interests of investors, and thus cause a widespread concern in the community. In these cases, there are also impacts on the accounting firms’ economic and reputation in varying degree. The effective management of audit risks can reduce the loss, timely correct the possible audit risks, and improve audit quality and professional image of CPA. This paper mainly researches how to supervise and control the audit risks in the IPO audit project.

Keywords

Initial Public Offering, Audit Risk, Certified Public Accountant

Share and Cite:

Wang, L. (2015) The Research of Initial Public Offering Audit Risk Management. Open Journal of Business and Management, 3, 471-475. doi: 10.4236/ojbm.2015.34048.

Conflicts of Interest

The authors declare no conflicts of interest.

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