园林企业消耗性生物资产审计风险控制对策案例研究

A Case Study on Audit Risk Control Countermeasures of Consumable Biological Assets in Landscape Enterprises

财务造假案例中不乏存货造假的身影,存货成为众多上市公司财务造假的后花园和重灾区。园林企业的存货中消耗性生物资产占据比例较高,因其复杂性和特殊性,审计师对这种类型企业的消耗性生物资产进行审计需耗费较多的心血,同时也将承担更高的审计风险。如何降低园林企业消耗性生物资产的审计风险,提高审计业务水平,为财务报表预期使用者提供一份公允反映企业财务状况的报告,这是所有审计人员的共同心愿。本文通过分析园林企业消耗性生物资产的审计流程,深刻揭露消耗性生物资产蕴含的审计风险,进而提出有效的方法和手段对园林企业消耗性生物资产审计风险进行有效控制,这对会计师事务所的内部管理工作具有现实指导意义。

There is no lack of inventory fraud in financial fraud cases,and inventory has become the backyard and disaster area of financial fraud of many listed companies.Consumable biological assets account for a high proportion in the inventory of landscape enterprises.Because of its complexity and particularity,auditors need more effort to audit the consumptive biological assets of this type of enterprises,and will also bear higher audit risks.It is the common wish of all auditors that how to reduce the audit risk of consumptive biological assets of landscape enterprises,improve the level of audit business,and provide a report that fairly reflects the financial status of enterprises for the intended users of financial statements.This paper analyzes the audit process of the consumptive biological assets of landscape enterprises,deeply exposes the audit risks contained in the consumptive biological assets,and then proposes effective methods and means to effectively control the audit risks of the consumptive biological assets of landscape enterprises,which has practical significance for the internal management of accounting firms.