风险导向审计在生物资产存货审计中的应用

Risk-oriented Audit in Biological Assets Inventory Auditing

农业生物资产存货因其自然增值、水域中的活动性、种类的多样性等特征,导致在价值评估、审计监盘中出现了困境,如何有效确认生物资产存货的价值及其风险点的职业判断,对注册会计师规避审计失败至关重要。曝光度较高的蓝田股份、绿大地财务舞弊案及近年的獐子岛的"扇贝门"事件,无一不和农业生物资产存货相关,因此,运用风险导向审计思路,分析农业上市公司生物资产存货的风险点并由此提出完善注册会计师对生物资产存货的审计思路,有其重要意义。

The characteristics of natural increment,activity in the waters and species diversity of agricultural biological assetslead to the dilemma of value appraisement and auditing observing inventories.It is critical for CPAs to effectively measure the valueof biological inventories and to professionally judge the risk points.Exposed financial frauds of Lan Tian,Green Dadi andZhang Zidao Island are all related with biological inventories.Therefore,it is significant to analyze the risk points of biological inventoriesof agricultural listed companies,and to put forward the corresponding auditing design.