本文關(guān)鍵詞：獐子島消耗性生物資產(chǎn)審計(jì)程序研究　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 消耗性生物資產(chǎn) 控制測(cè)試 實(shí)質(zhì)性測(cè)試

【摘要】：近年來(lái),我國(guó)農(nóng)業(yè)類上市公司通過(guò)虛增資產(chǎn)等手段進(jìn)行的財(cái)務(wù)舞弊事件頻頻發(fā)生。無(wú)論是進(jìn)行財(cái)務(wù)造假的上市公司還是為其服務(wù)的審計(jì)機(jī)構(gòu)都受到了證監(jiān)會(huì)等各方機(jī)構(gòu)的嚴(yán)懲。農(nóng)業(yè)類公司所處行業(yè)具有生產(chǎn)周期長(zhǎng)、存貨分布廣、盤點(diǎn)過(guò)程復(fù)雜、現(xiàn)金交易量大、交易對(duì)象分散、業(yè)績(jī)不穩(wěn)定等特點(diǎn),這都導(dǎo)致其審計(jì)風(fēng)險(xiǎn)較高,對(duì)注冊(cè)會(huì)計(jì)師的行業(yè)經(jīng)驗(yàn)、專業(yè)素質(zhì)亦提出很高的要求。消耗性生物資產(chǎn)作為農(nóng)業(yè)類公司一種特殊且重要的資產(chǎn),已成為導(dǎo)致農(nóng)業(yè)類公司審計(jì)失敗的重要原因之一。2014年10月31日“水產(chǎn)第一股”的獐子島發(fā)布公告稱受北海冷水團(tuán)影響,該公司主要產(chǎn)品——蝦夷扇貝絕收導(dǎo)致第三季度財(cái)報(bào)由預(yù)計(jì)盈利變?yōu)樘潛p8.12億元,該事件引發(fā)了社會(huì)大量的質(zhì)疑。根據(jù)會(huì)計(jì)制度,獐子島事件的主角“蝦夷扇貝”即為消耗性生物資產(chǎn)。本文結(jié)合了文獻(xiàn)研究法和案例分析法,對(duì)獐子島的案例進(jìn)行研究,并從中發(fā)現(xiàn),消耗性生物資產(chǎn)分布廣泛、盤點(diǎn)程序復(fù)雜,同時(shí)由于生物資產(chǎn)有特殊的季節(jié)性周期性等專業(yè)性問(wèn)題,使審計(jì)難度加大,希望通過(guò)對(duì)于該事件的分析,提出會(huì)計(jì)師事務(wù)所在進(jìn)行消耗性資產(chǎn)審計(jì)時(shí)需要注意的問(wèn)題。筆者通過(guò)對(duì)注冊(cè)會(huì)計(jì)師審計(jì)消耗性生物資產(chǎn)程序的了解及分析,結(jié)合審計(jì)、會(huì)計(jì)等行業(yè)人士的觀點(diǎn)以及書本上提煉的關(guān)于審計(jì)消耗性生物資產(chǎn)的相關(guān)知識(shí),從控制測(cè)試及實(shí)質(zhì)性測(cè)試兩方面提出了對(duì)消耗性生物資產(chǎn)審計(jì)程序的建議,包括審計(jì)過(guò)程的優(yōu)化方案以及為保證審計(jì)科學(xué)性且兼顧效率提出的合理化建議。消耗性生物資產(chǎn)的審計(jì)一直是一個(gè)世界性的難題。本文以“獐子島事件”消耗性生物資產(chǎn)審計(jì)程序作為研究視角,為完善注冊(cè)會(huì)計(jì)師對(duì)農(nóng)業(yè)類公司的消耗性生物資產(chǎn)的審計(jì)工作提供參考,同時(shí)也為進(jìn)一步完善我國(guó)消耗性資產(chǎn)審計(jì)的準(zhǔn)則、指南提供參考。
[Abstract]:In recent years, China's agricultural listed companies through inflated assets and other means of financial fraud cases occur frequently. Both the financial fraud of listed companies or for the service of the audit institutions are subject to the Commission and other parties punished. The agricultural industry in which companies have long production cycle, inventory wide distribution. The inventory process is complex, large cash transactions, the transaction object dispersed, stable performance characteristics, which have led to the audit risk is higher, the CPA industry experience, professional quality is high demands. The consumptive biological assets as an agricultural firm is a special and important assets, has become an important reason one of the.2014 lead to audit failure of agricultural listed companies in October 31st "fishery stocks of the island announced by Beihai cold water mass effect, the company's main products: Yesso scallop crops In the third quarter earnings by the expected profit into a loss of 812 million yuan, the incident caused a lot of social questions. According to the accounting system, the protagonist of the event "Zhangzi Island of Yesso Scallop in Shell" is the consumptive biological assets. This paper combines the method of literature research and case analysis, to study the Zhangzi Island case, and from found that the consumptive biological assets are widely distributed, inventory of complicated procedures, at the same time due to the biological assets have seasonal cycle of the specialty and the special problems make the audit difficulty, hope that through the analysis of the event, the accounting firms need to pay attention to the consumption of assets audit problems. The author through a combination of understanding and audit analysis of biological assets of CPA consumption, related knowledge about audit of consumptive biological assets accounting industry refining point of view and on the books General, from the control test and substantive tests were put forward from two aspects of consumptive biological assets audit procedures of the proposed optimization scheme, the audit process including, in order to ensure the scientific and reasonable suggestions both audit efficiency is put forward. The consumptive biological assets audit has been a worldwide problem. In this paper, "Zhangzi Island" the consumptive biological assets audit program as a research perspective, to provide reference for the improvement of CPA to agricultural companies consumptive biological assets of the audit work, but also for the further improvement of China's consumption audit assets standards, provide a reference guide.

【學(xué)位授予單位】：吉林財(cái)經(jīng)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;F324

【參考文獻(xiàn)】

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1 柴芳云;陳e，

本文編號(hào)：1411285