农业企业IPO审计风险研究

发布时间：2018-01-11 11:06

本文关键词：农业企业IPO审计风险研究　出处：《北京交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：近期,中国注册会计师协会举办以“农业类上市公司年报审计风险防范”为主题的活动,加强对具有证券资格会计师事务所的管理,分别对大信和瑞华会计师事务所进行当面约谈和书面约谈。中注协的相关负责人特别指出农业类上市公司审计风险较高,在生物资产、现金交易等方面存在特殊性,审计难度较大,要求参与审计项目的注册会计师必须具有丰富的行业经验和较强的专业素质。本文查阅大量国内外文献以及相关法律法规,对于审计行业专业化,农业行业信息披露,IPO审计风险来源,以及农业行业IPO审计风险研究,许多学者提出了相似或者相同的结论。与此同时,农业在国家改革领导下不断的发展,农业行业概念也从最初单一耕种向综合型农业转化。现代的农业行业除了包含一般的耕种活动,也包括生产采捕以及加工制造活动。本文以现代风险导向模型为基础理论,深入分析农业企业IPO审计风险。本文主要从农业行业特殊性和IPO审计特殊性出发,讨论农业类企业IPO审计的风险点。相比较其他行业,农业在技术的发展较为缓慢,融资能力相对较弱,农业企业的生存压力比较大。如果企业想寻求更高程度的发展,上市无疑是一种途径。但农业企业在满足上市条件方面存在困难。再加之农业行业存在税收优惠,使得造假成本低,企业铤而走险的收益远大于风险。农业行业现金交易占比大、生物性资产风险大、存货盘查难度大,使得注册会计师审计过程中的风险很大。再加之IPO业务关系复杂、审计周期长、内容繁多更是加重了农业类企业IPO审计的难度及风险。本文选取了三家具有典型性的案例,以他们自身较为突出的的审计风险逐一分析,通过案例分析企业通过虚增存货、关联方交易以及费用化资本化不清等审计风险。本文站在会计师事务所和注册会计师的角度,以审计主体、审计客体和审计环境三层面分析审计风险的成因,借助各大学者提出的研究建议,注重根据成因在审计主体和审计客体两方面提出风险应对措施。最后,以审计环境层面的成因为导向,提出部分建议,帮助会计师事务所在承接农业企业IPO审计项目时大大减小审计风险,也为农业行业的发展做出一部分的引导。
[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.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F832.51;F324

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