风险导向审计在生物资产存货审计中的应用-《集美大学学报》（哲社版）

文章信息/Info

作者:: 柴芳云1; 2; 陈旻1; 2; （1.集美大学财经学院，福建厦门 361021；2.集美大学海西经济运行效率与风险测评研究中心，福建厦门 361021）

Author(s):: CHAI Fang-yun1; 2; CHEN Min1; 2; (1. College of Finance and Economics, Jimei University, Xiamen 361021, China; 2. Research Center for Economic Operation and Risk Evaluation in the Economic Zone on the West Coast of the Taiwan Straits, Jimei University, Xiamen 361021, China)

摘要:: 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。

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