农业上市公司重大错报风险的影响因素及应对-《集美大学学报》（哲社版）

文章信息/Info

Title:: Influencing Factors of and Countermeasures for the Major Material Misstatement Risks of Agricultural Listed Companies

Author(s):: CHAI Fang-yun; HUANG Liang; （College of Finance and Economics,Jimei University，Xiamen 361021,China)

Keywords:: agricultural listed companies; major material misstatement risks; industry characteristics; audit concepts

摘要:: 农业上市公司财务舞弊呈逐年上升趋势，由于注册会计师未能识别影响农业上市公司重大错报风险的因素，从而导致了审计失败，因此识别并应对农业上市公司重大错报风险显得尤为重要。认为影响农业上市公司重大错报风险的主要因素是行业风险、经营模式风险、持续经营风险、内部控制风险及财务风险等，提出了从审计理念、审计方法、审计质量控制等方面采取应对措施。

Abstract:: The financial fraud of agricultural listed companies has been on the rise year by year.As the certified public accountants fail to identify the factors affecting the material misstatement risk of listed agricultural companies，which leads to the audit failure，it is particularly important to identify and deal with the material misstatement risk of listed agricultural companies.This paper puts forward that the main factors affecting the material misstatement risk of agricultural listed companies are industry risk，business model risk，continuing operation risk，financial risk，internal control risk，etc.Countermeasures are put forward from the aspects of audit idea，audit method and audit quality control.