Author(s)

Shufan Wang

Corresponding Author

Shufan Wang

Abstract

The reform of the registration system is a major fundamental institutional reform in the capital market, which has had a profound impact on intermediary institutions such as listed companies and accounting firms since its pilot period. The registration system has strengthened the responsibility of the "gatekeeper" in the accounting firm market, placing higher demands on accounting firms and auditors to improve the quality of IPO audits and reduce IPO audit risks. The article explores the impact of registration system on IPO audit, analyzes the risks of IPO audit under the influence of registration system, and provides countermeasures and suggestions for preventing IPO audit risks.

Keywords

registration system, Accounting firms, IPO audit risks, Risk countermeasures