‘;ipo审计风险控制问题研究AbstractInmodernsocietyofChina,theactionsofdeceptionandrelatedexchangeinlistedb5E2RGbCAPmarketshavepreventthedevelopmentofChina'scapitalmarketAndmoreworseinp1EanqFDPwChina'scapitalmarketisthattherearesomanyrelatedexchangesaboutthefirstDXDiTa9E3dshareholder'',ountantjLBHrnAILghavefacedtoomanylawsuitsineconomicaffairs,,LDAYtRyKfEauditionrisksarenotonlythecoreproblemsinauditionresearch,butalsothecoreZzz6ZB2Ltkproblemsintheprocessionofenterprises',thispaperstudiedrqyn14ZNXItherootofenterprises'IPOauditionrisks,wechoose21casesaboutthefailureEmxvxOtOcoenterprisesofIPO,andputthemintosixcategories,whicharerelatedexchanges,SixE2yXPq5thelackofindependentionincapitalorbusiness,theabilityofmakingprofit6ewMyirQFLpersistently,thelackofspecificationoffinancedeal,thelackofproperexplanationkavU42VRUsoffinancedata,thelackofspecificationinenterprises',thelackofindependentionM2ub6vSTnPincapitalorbusiness,theabilityofmakingprofitpersistently,thelackof0YujCfmUCwspecificationoffinancedeal,thelackofproperexplanationoffinancedata,thelackeUts8ZQVRdofspecificationinenterprises'internalcontrolinfluenceChinaenterprises'IPOsQsAEJkW5Tauditionrisk,wefoundthatrelatedexchangeandthelackofproperexplanationofGMsIasNXkAfinancedatahadobviouslyinfluenceChina'senterprises'pre-'tobviouslyinfluenceChina'senterprises'pre-,thispapergiveoutsomecountermeasnreabouthowtolzq7IGf02Econtroltheriskofpre-IPOinchina'
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