GEM is the product of the development of market economy,is a special stock market.This paper analyzes and discusses the audit risk of domestic listed companies,analyzes the risks from the main causes of audit risk,the ~sk of inspection,and the risk of professional ethics.It combines the internal and external environment and puts forward the corresponding evasion strategies and solutions to improve the quality of audit and internal control,enhance the stability of the capital market,provide a more comprehensive perspective for investors and supervisors of GEM listed companies,enhance market supervision and maintain the sustainability of listed companies on the GEM development.%创业板是市场经济发展的产物,是一种特殊的股票市场.本文对国内创业板上市公司的审计风险进行分析与探讨,从审计风险的主要成因重大错报风险、检查风险、职业道德风险三个方面进行重点研究,结合内外部环境,并提出相对应的规避对策和解决方案,提高审计质量和内部控制质量,增强资本市场的稳定性,为创业板上市公司的投资者和监督者提供更为全面的视角,增强市场监督,维护创业板上市公司的可持续发展.
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