本文關(guān)鍵詞：農(nóng)業(yè)企業(yè)IPO審計(jì)風(fēng)險(xiǎn)研究　出處：《北京交通大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：近期,中國注冊(cè)會(huì)計(jì)師協(xié)會(huì)舉辦以“農(nóng)業(yè)類上市公司年報(bào)審計(jì)風(fēng)險(xiǎn)防范”為主題的活動(dòng),加強(qiáng)對(duì)具有證券資格會(huì)計(jì)師事務(wù)所的管理,分別對(duì)大信和瑞華會(huì)計(jì)師事務(wù)所進(jìn)行當(dāng)面約談和書面約談。中注協(xié)的相關(guān)負(fù)責(zé)人特別指出農(nóng)業(yè)類上市公司審計(jì)風(fēng)險(xiǎn)較高,在生物資產(chǎn)、現(xiàn)金交易等方面存在特殊性,審計(jì)難度較大,要求參與審計(jì)項(xiàng)目的注冊(cè)會(huì)計(jì)師必須具有豐富的行業(yè)經(jīng)驗(yàn)和較強(qiáng)的專業(yè)素質(zhì)。本文查閱大量國內(nèi)外文獻(xiàn)以及相關(guān)法律法規(guī),對(duì)于審計(jì)行業(yè)專業(yè)化,農(nóng)業(yè)行業(yè)信息披露,IPO審計(jì)風(fēng)險(xiǎn)來源,以及農(nóng)業(yè)行業(yè)IPO審計(jì)風(fēng)險(xiǎn)研究,許多學(xué)者提出了相似或者相同的結(jié)論。與此同時(shí),農(nóng)業(yè)在國家改革領(lǐng)導(dǎo)下不斷的發(fā)展,農(nóng)業(yè)行業(yè)概念也從最初單一耕種向綜合型農(nóng)業(yè)轉(zhuǎn)化�，F(xiàn)代的農(nóng)業(yè)行業(yè)除了包含一般的耕種活動(dòng),也包括生產(chǎn)采捕以及加工制造活動(dòng)。本文以現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向模型為基礎(chǔ)理論,深入分析農(nóng)業(yè)企業(yè)IPO審計(jì)風(fēng)險(xiǎn)。本文主要從農(nóng)業(yè)行業(yè)特殊性和IPO審計(jì)特殊性出發(fā),討論農(nóng)業(yè)類企業(yè)IPO審計(jì)的風(fēng)險(xiǎn)點(diǎn)。相比較其他行業(yè),農(nóng)業(yè)在技術(shù)的發(fā)展較為緩慢,融資能力相對(duì)較弱,農(nóng)業(yè)企業(yè)的生存壓力比較大。如果企業(yè)想尋求更高程度的發(fā)展,上市無疑是一種途徑。但農(nóng)業(yè)企業(yè)在滿足上市條件方面存在困難。再加之農(nóng)業(yè)行業(yè)存在稅收優(yōu)惠,使得造假成本低,企業(yè)鋌而走險(xiǎn)的收益遠(yuǎn)大于風(fēng)險(xiǎn)。農(nóng)業(yè)行業(yè)現(xiàn)金交易占比大、生物性資產(chǎn)風(fēng)險(xiǎn)大、存貨盤查難度大,使得注冊(cè)會(huì)計(jì)師審計(jì)過程中的風(fēng)險(xiǎn)很大。再加之IPO業(yè)務(wù)關(guān)系復(fù)雜、審計(jì)周期長、內(nèi)容繁多更是加重了農(nóng)業(yè)類企業(yè)IPO審計(jì)的難度及風(fēng)險(xiǎn)。本文選取了三家具有典型性的案例,以他們自身較為突出的的審計(jì)風(fēng)險(xiǎn)逐一分析,通過案例分析企業(yè)通過虛增存貨、關(guān)聯(lián)方交易以及費(fèi)用化資本化不清等審計(jì)風(fēng)險(xiǎn)。本文站在會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師的角度,以審計(jì)主體、審計(jì)客體和審計(jì)環(huán)境三層面分析審計(jì)風(fēng)險(xiǎn)的成因,借助各大學(xué)者提出的研究建議,注重根據(jù)成因在審計(jì)主體和審計(jì)客體兩方面提出風(fēng)險(xiǎn)應(yīng)對(duì)措施。最后,以審計(jì)環(huán)境層面的成因?yàn)閷?dǎo)向,提出部分建議,幫助會(huì)計(jì)師事務(wù)所在承接農(nóng)業(yè)企業(yè)IPO審計(jì)項(xiàng)目時(shí)大大減小審計(jì)風(fēng)險(xiǎn),也為農(nóng)業(yè)行業(yè)的發(fā)展做出一部分的引導(dǎo)。
[Abstract]:Recently, the China Institute of Certified Public Accountants (CPAs) has organized an activity with the theme of "preventing the risks of auditing annual reports of listed agricultural companies" to strengthen the management of qualified securities accounting firms. Daxin and Ruihua accounting firms were interviewed in person and in writing respectively. The responsible person of CAPA especially pointed out that the audit risk of agricultural listed companies is high in biological assets. Cash transaction has its particularity, so it is difficult to audit. The CPA participating in the audit project must have rich industry experience and strong professional quality. This paper refers to a large number of domestic and foreign literature and relevant laws and regulations, for the audit profession specialization. Agricultural industry information disclosure IPO audit risk sources, as well as agricultural industry IPO audit risk research, many scholars put forward similar or identical conclusions. At the same time. With the development of agriculture under the leadership of national reform, the concept of agricultural industry has also changed from single farming to integrated agriculture. It also includes production, harvesting and manufacturing activities. This paper is based on the modern risk-oriented model. Based on the particularity of agricultural industry and IPO audit, this paper discusses the risk points of IPO audit in agricultural enterprises, and compares with other industries. The development of agriculture in technology is slow, the financing ability is relatively weak, and the survival pressure of agricultural enterprises is greater. If the enterprises want to seek a higher degree of development. There is no doubt that listing is a way. However, there are difficulties in meeting the listing conditions of agricultural enterprises. In addition, there are tax concessions in the agricultural industry, which makes the cost of counterfeiting low. The profits of enterprises taking risks far outweigh the risks. The proportion of cash transactions in agricultural industry is large, the risk of biological assets is large, and inventory inventory is difficult to check. In addition, the IPO business relationship is complex, and the audit cycle is long. This paper selects three typical cases and analyzes the audit risks one by one with their own outstanding audit risks. Through the case study of enterprises through false inventory, related party transactions and unclear capitalization of expenses and other audit risks. This paper stands in the perspective of accounting firms and certified public accountants, to audit the main body. Audit object and audit environment three levels of analysis of the causes of audit risk, with the help of the research recommendations put forward by the major scholars, focus on the causes of the audit subject and audit object two aspects of the risk countermeasures. Finally. Based on the causes of audit environment, this paper puts forward some suggestions to help accounting firms to reduce the audit risk when undertaking IPO audit projects in agricultural enterprises. Also for the development of the agricultural industry to make a part of the guidance.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4;F832.51;F324

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