Author(s)

Zhao Meng

Corresponding Author

Zhao Meng

Abstract

In recent years, the new third board listed companies frequently face the problem of financial data case distortion, which is often punished by audit institutions. It is not conducive to the long-term development of enterprises. In the process of operation, enterprises gradually begin to pay attention to the identification, assessment and response of audit risk, so as to ensure that enterprises pass the audit smoothly. Therefore, this paper studies the audit risks of the new third board listed companies, and then puts forward the corresponding control strategies, in order to supplement the research on audit risk management of the new third board listed companies.

Keywords

New Third Board; Listed Enterprises; Audit; Risk; Control; Research