<p align="justify"> 随着&ldquo;一带一路&rdquo;政策红利及全球化进程不断增强，我国贸易总额持续突破新高，据统计，2021年我国社会物流总额已达335.2万亿元，但目前我国物流企业绝大部分为中小微企业，受其偿债能力低、信用风险高、征信难度大等影响导致其融资困难，自2013年起，全国中小股份转让系统建成，极大解决了中小企业长期以来融资困难的问题。与此同时，由于政策法规不到位、监管措施不力、对挂牌企业上市要求不高等原因，新三板市场在发展进程中也滋生出许多问题，部分企业存在信息披露违规、财务舞弊、被证监会强制摘牌等问题，存在较大的经营风险及审计风险。</p> <p align="justify"> 因此本文以现代风险导向理论为基础，选取新三板首批挂牌的物流企业佳盈物流，结合物流行业现状及特点，分析其存在的重大错报风险及检查风险。通过研究发现，佳盈物流重大错报风险受外部环境风险、组织结构风险、公司治理风险、关联方交易风险、持续经营风险、虚假披露审计类型风险的影响；检查风险受注册会计师审计经验不足且工作量大、事务所质量控制不严的影响。对此，本文提出了相应的防范举措，其中对重大错报风险的防范举措包括：重点关注企业外部环境，重点关注企业内部控制情况，重点关注企业关联方及关联方交易风险，重点关注企业持续经营能力；对检查风险的防范举措包括：建立良好的业务承接制度，加强审计质量的控制。</p> <p align="justify"> 综上所述，对新三板物流行业的审计风险防范研究能够丰富我国资本市场中对新三板研究领域的相对空白，丰富学者对于审计风险研究的理论内容，同时也能对物流行业中的审计风险防范进行补充，在今后的审计工作中对防范新三板物流行业审计风险具有一定的参考意义。</p>

<p align="justify"> As &quot;area&quot; dividend policy and the globalization, China&#39;s total trade continued to record, according to statistics, in 2021 China&#39;s total social logistics has amounted to 335.2 trillion yuan, but the vast majority of logistics enterprises in China are now a micro, small and medium enterprises, its debt paying ability is low and high credit risk, credit is difficult lead to their financing difficulties, Since 2013, a national system for the transfer of small and medium-sized shares has been established, which has greatly solved the long-standing financing difficulties of small and medium-sized enterprises. At the same time, due to the policies and regulations, lack of regulatory measures, to the listed enterprise listing requirements of reason, the new three board market breed are also many problems in the process of development, some companies exist information disclosure violations, financial fraud, the SEC compulsory delisting, there is a big business risk and audit risk.</p> <p align="justify"> Therefore, based on the modern risk-oriented theory, this thesis&nbsp;selects Jiayin Logistics, one of the first listed logistics enterprises on the New Third Board, and combines the current situation and characteristics of the logistics industry to analyze its material misstatement risk and inspection risk. Through the research, it is found that the risk of material misstatement of Jiayin Logistics is affected by the risk of external environment, the risk of organizational structure, the risk of corporate governance, the risk of related party transaction, the risk of going on business and the risk of false disclosure audit type. The inspection risk is affected by the lack of CPA audit experience and the heavy workload and the lax quality control of the firm. To this end, this thesis&nbsp;puts forward the corresponding preventive measures, among which the preventive measures for the risk of material misstatement include: pay attention to the enterprise&#39;s external environment, pay attention to the enterprise&#39;s internal control, pay attention to the enterprise&#39;s related party and related party transaction risk, pay attention to the enterprise&#39;s sustainable operation ability; The measures to prevent the inspection risk include: establish a good business undertaking system, strengthen the audit quality control.</p> <p align="justify"> Above all, the audit risk prevention research of new three board logistics industry can enrich our country capital market for the new three board relatively blank in the field of study, content rich scholars to the research of audit risk theory, as well as to audit risk prevention to supplement in the logistics industry in the future audit work to prevent the new three board logistics industry audit risk has certain reference significance.</p>

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