对振隆特产存货审计案例研究

发布时间：2018-01-02 14:41

本文关键词：对振隆特产存货审计案例研究　出处：《中国财政科学研究院》2017年硕士论文　论文类型：学位论文

【摘要】：存货科目是财务报表中非常重要的组成部分,存货信息的真实性和准确性对财务报告使用者来说至关重要。存货占据着较多的营运资金,对企业有着举足轻重的影响。对于大多数企业来说,存货可能出现在企业运转的各个环节,再加上某些存货的特殊性质,存货项目俨然成为错报的高发区。在众多存货错报案例中,农副食品加工企业占据了很大的比重。由于农副食品加工企业兼具制造业和农业企业的双重特点,因此存货错报的可能性大大增加。但与此同时,存货审计作为发现和揭示存货错报的有效手段,却未能发挥应有的作用。农副食品加工企业存货错报现象日益严重,而审计人员对其存货审计的现状却差强人意。审计人员在对农副食品加工企业存货审计的过程中出现很多问题,从而导致了审计失败。在此情况下,审计人员如何运用审计程序审查出农副食品加工企业的存货错报,降低审计风险,成为社会公众共同关注的问题。因此,本文就如何完善审计人员对农副食品加工企业的存货审计过程进行了探讨。本文始终以存货项目为切入点,介绍了国内外关于存货审计的理论和研究现状,梳理了存货审计的含义、特点、流程及总体目标,同时结合农副食品加工企业的特点,阐述了该行业存货审计的内容和难点。在此基础上以审计人员对振隆特产公司的存货审计过程为分析对象,从风险评估程序、存货的内部控制测试、存货监盘及存货计价审计四方面阐述审计人员对振隆特产公司实施存货审计的现状,总结其存货审计过程中出现的问题,从而探讨其存货审计失败的原因。最后,针对审计人员对振隆特产存货审计过程中存在的问题,提出深入核查振隆特产的生产情况、提高对振隆存货内部控制测试的有效性、完善对振隆的存货监盘程序以及在存货计价审计中关注原材料采购价格的真实性等对策,以期提高审计人员对农副食品加工企业存货审计的质量和效果。
[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.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F324

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