农业类上市公司财务报告舞弊问题及审计策略

Problems of Financial Reporting Fraud in the Agri-listed Company and the Audit Strategies

财务报告舞弊行为,给社会造成巨大的影响。农业类上市公司为了更好地吸引投资者,往往制造一些虚假的财务数据报告,虚增公司的盈利额。审计部门应全面认识这些上市公司的财务报告舞弊行为,建立统一的系统,加强审计,提高审计质量,防止舞弊行为的发生。

Financial reporting fraud has a huge impact on society. Agri-listed companies tend to produce false financial reports that inflate the company＇s profits in order to better attract investors. Audit department should identify these behaviors in financial reporting fraud in listed companies, and should establish the unified system to strengthen the audit process and improve audit quality so as to prevent the happening of financial fraud practices.