獐子岛生物资产存货审计的案例分析.pdfVIP

摘要 农业是国民经济的重要基础，存货在农业类上市公司占据重要的部分。 农业类公司的存货大多是生物资产，而生物资产因其生长周期性和未来经济 利益不稳定性，导致很难对其价值进行确定，无法确认其数量，并且需要很 强的专业能力对其进行评估。这使得会计师事务所在对此类公司进行审计时 面临着较大的审计风险。 本文运用案例分析法与理论研究法对獐子岛公司 14 年和 18 年的扇贝门 事件进行分析，从公司内部方面和注册会计师方面研究，总结出生物资产存 货的审计风险点。最后论文对会计师事务所、注册会计师、被审计单位和监 管部门提出了不同建议。 【关键词】生物资产 存货审计 獐子岛公司 审计风险 Abstract Agriculture is an important foundation of the national economy, and inventories occupy an important part of listed agricultural companies. Most of the farming, forestry, animal husbandry and fishery companys inventory are biological assets. It is difficult to determine their value as well as quantity, and the accountants need strong professional capabilities Evaluation because of their cyclical growth and future economic benefits instability. This makes the accounting firms face greater audit risks when auditing such companies. This article uses case analysis method and theoretical research method to analyze the scallop impairment incident of 2014 and 2018 of ZONECO company, and researches the internal risk of the companys biological assets inventory from the aspects of the company and the CPA. At the end of the article, the thesis puts forward different suggestions to accounting firms, certified public accountants, audited entities and regulatory authorities. 【Key words 】Biological Assets; Inventory audit; ZONECO; Audit risk 目 录 1. 引言4 研究背景及意义4 1.1. 文献综述4 1.2. 研究思路与研究方法7 2. 理论基础8 2.1. 内部控制理论8 2.2. 信息不对称理论8 2.3. 风险导向审计理论9 3. 我国农业类上市公司现状及其存货分析9 3.1. 我国农业类上市公司现状分析9 3.2. 农业类