本科论文摘 要在经济结构调整和科技水平不断进步的时代背景下，高新技术企业的发展逐渐超过传统制造业，并在社会进程中发挥着不可替代的作用，为此国家出台了一系列政策支持高新技术企业发展。高新技术企业除了能享受到国家性税收优惠和补贴制度的宏利，还能收到地方政策的支持。国家和政府的大力支持使得越来越多的企业渴望转型发展成为高新技术企业。高新技术企业的审计工作与传统制造企业的审计工作大不相同，由于审计人员多为财务出身，对高科技产品和服务没有深入的了解，在审计过程中很容易出现失误，造成审计风险增加。本文在总结国内外相关资料文献和案例经验后，从高新技术企业审计入手，基于行业环境、内部因素和审计人员三个因素全面研究分析审计风险，并针对市场现状和发展趋势为高新技术企业防范审计风险提出合理的建议。关键词： 高新技术企业，审计风险，风险防范本科论文AbstractAgainst the background of the economic structure adjustment and the continuous progress of science and technology, the development trendency of high-tech enterprises has gradually surpassed the traditional manufacturing industry, and is playing an unique role in the social process, therefore, the nation has issued a series of policies to promote the development of high-tech enterprises.In addition to being supported by local policies, high-tech enterprises can also enjoy the benefits of national tax incentives and subsidies. The strong support from the state and the government has made an increasing number of enterprises long to transform and develop into high-tech enterprises. The audit work of high-tech enterprises is quite different from that of traditional manufacturing enterprises.As most auditors come from financial background and do not have an in-depth understanding of high-tech products and services, it is easy to make mistakes in the audit process, resulting in increased audit risks. After summarizing domestic and foreign relevant documents and case experience, this arti...
