摘要
近日,证监会对獐子岛财务舞弊案的调查尘埃落定。水产养殖企业属于农林牧渔业中最为特殊的一类企业,拥有大量的消耗性生物资产,不仅给企业造成存货管理上的困难,而且也给审计师带来极大的审计风险。獐子岛自上市以来发生了4次扇贝集体死亡或逃亡事件,给市场留下了诸多疑问。聚焦此案中的审计问题,采用风险导向审计思路,剖析注册会计师在风险识别和风险应对方面存在的问题,提出注册会计师对水产养殖企业的特有风险应保持高度的职业怀疑态度,实施充分的风险评估程序,重视专家和信息技术在审计证据评价中的作用。
Recently,the investigation of Zhangzidao financial fraud case by China Securities Regulatory Commission has been settled.Aquaculture enterprises belong to the most special type of enterprises in agriculture,forestry,animal husbandry and fishery.They have a large number of expendable biological assets,which not only makes inventory management difficult for enterprises,but also brings great audit risk to auditors.Since Zhangzidao was listed on the stock market,there have been four incidents of scallop collective death or escape,leaving many doubts for the market.Focusing on the audit problems in this case,this paper adopts the risk oriented audit idea to analyze the problems existing in the risk identification and response of certified public accountants.
作者
刘俊萍
沈真恋
LIU Jun-ping;SHEN Zhen-lian(School of accounting,Guizhou University of Finance and Economics,Guiyang 550025,China)
出处
《经济研究导刊》
2021年第12期62-64,共3页
Economic Research Guide
关键词
水产养殖企业
审计风险
识别
应对策略
aquaculture enterprises
audit risk
distinguish
coping strategies
