發(fā)布時(shí)間：2018-01-02 14:41

  本文關(guān)鍵詞：對振隆特產(chǎn)存貨審計(jì)案例研究　出處：《中國財(cái)政科學(xué)研究院》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 存貨審計(jì) 農(nóng)副食品加工企業(yè) 存貨監(jiān)盤 存貨計(jì)價(jià)

【摘要】：存貨科目是財(cái)務(wù)報(bào)表中非常重要的組成部分,存貨信息的真實(shí)性和準(zhǔn)確性對財(cái)務(wù)報(bào)告使用者來說至關(guān)重要。存貨占據(jù)著較多的營運(yùn)資金,對企業(yè)有著舉足輕重的影響。對于大多數(shù)企業(yè)來說,存貨可能出現(xiàn)在企業(yè)運(yùn)轉(zhuǎn)的各個(gè)環(huán)節(jié),再加上某些存貨的特殊性質(zhì),存貨項(xiàng)目儼然成為錯(cuò)報(bào)的高發(fā)區(qū)。在眾多存貨錯(cuò)報(bào)案例中,農(nóng)副食品加工企業(yè)占據(jù)了很大的比重。由于農(nóng)副食品加工企業(yè)兼具制造業(yè)和農(nóng)業(yè)企業(yè)的雙重特點(diǎn),因此存貨錯(cuò)報(bào)的可能性大大增加。但與此同時(shí),存貨審計(jì)作為發(fā)現(xiàn)和揭示存貨錯(cuò)報(bào)的有效手段,卻未能發(fā)揮應(yīng)有的作用。農(nóng)副食品加工企業(yè)存貨錯(cuò)報(bào)現(xiàn)象日益嚴(yán)重,而審計(jì)人員對其存貨審計(jì)的現(xiàn)狀卻差強(qiáng)人意。審計(jì)人員在對農(nóng)副食品加工企業(yè)存貨審計(jì)的過程中出現(xiàn)很多問題,從而導(dǎo)致了審計(jì)失敗。在此情況下,審計(jì)人員如何運(yùn)用審計(jì)程序?qū)彶槌鲛r(nóng)副食品加工企業(yè)的存貨錯(cuò)報(bào),降低審計(jì)風(fēng)險(xiǎn),成為社會公眾共同關(guān)注的問題。因此,本文就如何完善審計(jì)人員對農(nóng)副食品加工企業(yè)的存貨審計(jì)過程進(jìn)行了探討。本文始終以存貨項(xiàng)目為切入點(diǎn),介紹了國內(nèi)外關(guān)于存貨審計(jì)的理論和研究現(xiàn)狀,梳理了存貨審計(jì)的含義、特點(diǎn)、流程及總體目標(biāo),同時(shí)結(jié)合農(nóng)副食品加工企業(yè)的特點(diǎn),闡述了該行業(yè)存貨審計(jì)的內(nèi)容和難點(diǎn)。在此基礎(chǔ)上以審計(jì)人員對振隆特產(chǎn)公司的存貨審計(jì)過程為分析對象,從風(fēng)險(xiǎn)評估程序、存貨的內(nèi)部控制測試、存貨監(jiān)盤及存貨計(jì)價(jià)審計(jì)四方面闡述審計(jì)人員對振隆特產(chǎn)公司實(shí)施存貨審計(jì)的現(xiàn)狀,總結(jié)其存貨審計(jì)過程中出現(xiàn)的問題,從而探討其存貨審計(jì)失敗的原因。最后,針對審計(jì)人員對振隆特產(chǎn)存貨審計(jì)過程中存在的問題,提出深入核查振隆特產(chǎn)的生產(chǎn)情況、提高對振隆存貨內(nèi)部控制測試的有效性、完善對振隆的存貨監(jiān)盤程序以及在存貨計(jì)價(jià)審計(jì)中關(guān)注原材料采購價(jià)格的真實(shí)性等對策,以期提高審計(jì)人員對農(nóng)副食品加工企業(yè)存貨審計(jì)的質(zhì)量和效果。
[Abstract]:Inventory account is a very important part of financial statements. The authenticity and accuracy of inventory information is very important to the users of financial reports. Inventory accounts for more working capital. For most enterprises, inventory may appear in all aspects of the operation of the enterprise, plus the special nature of some inventory. Inventory items have become a high incidence of misstatement. In many stock misstatement cases, agricultural food processing enterprises account for a large proportion. Because agricultural food processing enterprises have the dual characteristics of manufacturing and agricultural enterprises. Therefore, the possibility of inventory misstatement is greatly increased, but at the same time, inventory audit is an effective means to discover and reveal inventory misstatement. But failed to play its due role. Agricultural food processing enterprises inventory misstatement phenomenon is becoming more and more serious. However, the current situation of inventory audit by auditors is unsatisfactory. There are many problems in the process of inventory audit of agricultural and food processing enterprises, which leads to the audit failure. How the auditors use the audit procedures to examine the inventory misstatement of agricultural food processing enterprises, reduce the audit risk, become a common concern of the public. This paper probes into how to perfect the audit process of inventory audit of agricultural and auxiliary food processing enterprises. This paper introduces the theory and research status of inventory audit at home and abroad from beginning to end with inventory items as the starting point. Combing the meaning, characteristics, process and overall objectives of inventory audit, combined with the characteristics of agricultural and food processing enterprises. This paper expounds the contents and difficulties of inventory audit in this industry. On the basis of this, taking the inventory audit process of Zhenlong specialty company as the analysis object, from the risk assessment procedure, the internal control test of inventory. This paper expounds the current situation of inventory audit in Zhenlong specialty company from four aspects of inventory supervision and inventory valuation audit, and summarizes the problems in the process of inventory audit. Finally, in view of the problems existing in the audit of Zhenlong specialty inventory, the author puts forward a thorough check on the production of Zhenlong specialty. To improve the effectiveness of inventory internal control test, to improve the inventory inventory monitoring procedures and inventory pricing audit concerned about the authenticity of raw materials purchase prices and other countermeasures. In order to improve the quality and effect of inventory audit of agricultural and food processing enterprises.
【學(xué)位授予單位】：中國財(cái)政科學(xué)研究院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.4;F324

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