獐子岛消耗性生物资产审计程序研究

发布时间：2018-01-11 21:30

本文关键词：獐子岛消耗性生物资产审计程序研究　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,我国农业类上市公司通过虚增资产等手段进行的财务舞弊事件频频发生。无论是进行财务造假的上市公司还是为其服务的审计机构都受到了证监会等各方机构的严惩。农业类公司所处行业具有生产周期长、存货分布广、盘点过程复杂、现金交易量大、交易对象分散、业绩不稳定等特点,这都导致其审计风险较高,对注册会计师的行业经验、专业素质亦提出很高的要求。消耗性生物资产作为农业类公司一种特殊且重要的资产,已成为导致农业类公司审计失败的重要原因之一。2014年10月31日“水产第一股”的獐子岛发布公告称受北海冷水团影响,该公司主要产品——虾夷扇贝绝收导致第三季度财报由预计盈利变为亏损8.12亿元,该事件引发了社会大量的质疑。根据会计制度,獐子岛事件的主角“虾夷扇贝”即为消耗性生物资产。本文结合了文献研究法和案例分析法,对獐子岛的案例进行研究,并从中发现,消耗性生物资产分布广泛、盘点程序复杂,同时由于生物资产有特殊的季节性周期性等专业性问题,使审计难度加大,希望通过对于该事件的分析,提出会计师事务所在进行消耗性资产审计时需要注意的问题。笔者通过对注册会计师审计消耗性生物资产程序的了解及分析,结合审计、会计等行业人士的观点以及书本上提炼的关于审计消耗性生物资产的相关知识,从控制测试及实质性测试两方面提出了对消耗性生物资产审计程序的建议,包括审计过程的优化方案以及为保证审计科学性且兼顾效率提出的合理化建议。消耗性生物资产的审计一直是一个世界性的难题。本文以“獐子岛事件”消耗性生物资产审计程序作为研究视角,为完善注册会计师对农业类公司的消耗性生物资产的审计工作提供参考,同时也为进一步完善我国消耗性资产审计的准则、指南提供参考。
[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.

【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F324

【参考文献】