本文關(guān)鍵詞：農(nóng)業(yè)企業(yè)IPO審計風(fēng)險研究　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,中國注冊會計師協(xié)會舉辦以“農(nóng)業(yè)類上市公司年報審計風(fēng)險防范”為主題的活動,加強對具有證券資格會計師事務(wù)所的管理,分別對大信和瑞華會計師事務(wù)所進行當(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)類上市公司審計風(fēng)險較高,在生物資產(chǎn)、現(xiàn)金交易等方面存在特殊性,審計難度較大,要求參與審計項目的注冊會計師必須具有豐富的行業(yè)經(jīng)驗和較強的專業(yè)素質(zhì)。本文查閱大量國內(nèi)外文獻以及相關(guān)法律法規(guī),對于審計行業(yè)專業(yè)化,農(nóng)業(yè)行業(yè)信息披露,IPO審計風(fēng)險來源,以及農(nóng)業(yè)行業(yè)IPO審計風(fēng)險研究,許多學(xué)者提出了相似或者相同的結(jié)論。與此同時,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。現(xiàn)代的農(nóng)業(yè)行業(yè)除了包含一般的耕種活動,也包括生產(chǎn)采捕以及加工制造活動。本文以現(xiàn)代風(fēng)險導(dǎo)向模型為基礎(chǔ)理論,深入分析農(nóng)業(yè)企業(yè)IPO審計風(fēng)險。本文主要從農(nóng)業(yè)行業(yè)特殊性和IPO審計特殊性出發(fā),討論農(nóng)業(yè)類企業(yè)IPO審計的風(fēng)險點。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)鋌而走險的收益遠(yuǎn)大于風(fēng)險。農(nóng)業(yè)行業(yè)現(xiàn)金交易占比大、生物性資產(chǎn)風(fēng)險大、存貨盤查難度大,使得注冊會計師審計過程中的風(fēng)險很大。再加之IPO業(yè)務(wù)關(guān)系復(fù)雜、審計周期長、內(nèi)容繁多更是加重了農(nóng)業(yè)類企業(yè)IPO審計的難度及風(fēng)險。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風(fēng)險逐一分析,通過案例分析企業(yè)通過虛增存貨、關(guān)聯(lián)方交易以及費用化資本化不清等審計風(fēng)險。本文站在會計師事務(wù)所和注冊會計師的角度,以審計主體、審計客體和審計環(huán)境三層面分析審計風(fēng)險的成因,借助各大學(xué)者提出的研究建議,注重根據(jù)成因在審計主體和審計客體兩方面提出風(fēng)險應(yīng)對措施。最后,以審計環(huán)境層面的成因為導(dǎo)向,提出部分建議,幫助會計師事務(wù)所在承接農(nóng)業(yè)企業(yè)IPO審計項目時大大減小審計風(fēng)險,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)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.4;F832.51;F324

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