Accounting perspective, corporate governance perspective and supervision perspective.

1. This paper studies the responsibilities, challenges and how to prevent audit risks in IPO audit from the perspective of certified public accountants.

2. Pay attention to the influence of corporate governance structure on IPO audit risk, including the role of the board of directors and the improvement of internal control system.

3. Study the regulatory measures and policies of regulatory agencies in IPO audit, and the impact of these measures on audit risk.