摘要：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.
关键词：Initial Public Offering;Audit Risk;Certified Public Accountant
