摘 要

近年来，一些企业为了更好的绩效或者上市，经常会采取一些违规手段来利用生物资产进行财务造假。生物资产在农业类资产中占比较大，由于其自然增值属性，生长周期性，环境依附性，价值波动性等特点给审计工作带来了风险。生物资产需要专业性的审计，但审计人员常因为生物资产自身的特殊性而难以展开工作。因此，研究生物资产审计中存在的风险和难点，探讨如何完善生物资产的审计工作具有重要的现实意义。
本文首先阐述文章的研究背景以及意义，概述生物性资产相关概念和特征以及生物资产审计风险相关理论，为下文的研究做铺垫。通过案例分析法，将獐子岛集团股份有限公司作为案例，对生物资产扇贝的特殊性以及公司内部控制存在的缺陷情况进行阐述，据此分析得出审计人员在开展生物资产审计工作中的风险因素，主要原因是审计人员缺少对獐子岛集团的内部控制测试，不太重视生物资产的监盘程序以及獐子岛集团没有完全披露有关生物资产的重大事项。最后，在结合案例分析的基础上提出了有关应对生物资产审计风险的几点对策，这些建议主要提出了要完善我国生物资产企业的关键信息披露和内部管理制度，加强审计人员在生物资产审计方面的专业性，加大监管部门对存货等关键信息的披露，加大对违规披露的处罚力度等。希望以上建议能为生物性资产审计提供一些参考和帮助。

关键词：獐子岛；生物资产；审计风险

Abstract

In recent years, some companies in order to better performance or listing,often take some illegal means to use biological assets for financial fraud. Biological assets account for a large proportion of agricultural assets,because of its natural value-added attributes, growth cycle,environmental dependency, value volatility and other characteristics to the audit work brought risks. Bio-assets require professional auditing,but auditors often find it difficult to carry out their work because of the particularity of biological assets themselves. Therefore, it is of great practical significance to study the risks and difficulties in bio-asset audit and to explore how to improve the audit of biological assets. This paper first expounds the research background and significance of the article, summarizes the concepts and characteristics of biological assets and thetheory of bio-asset audit risk, and paves the way for the following research. Through the case analysis method,the speciality of the bio-asset scallops and the defects of the company's internal control are expounded by the case analysis, and the risk factors of the auditors in carrying out the bio-assets audit work are analyzed, mainly because the auditors lack the internal control test of the Group, pay less attention to the supervision procedures of biological assets and the major matters related to biological assets are not fully disclosed by the Yanzi Island Group. Finally, on the basis of combining the case analysis,some countermeasures to deal with the audit risk of biological assets are put forward,and these suggestions mainly putforward to improve the key information disclosure and internal management system of biological asset enterprises in China, strengthen the professionalism of auditors in bio-assets audit, increase the disclosure of key information such as inventory by the regulatory authorities, and increase the penalties for non-compliance disclosure. It is hoped that the above recommendations can provide some reference and help for bio-asset audit.

Keywords: Zhangzidao; biological assets; audit risk

 

目 录

一、引言 1

（一）研究背景 1

（二）研究意义 1

二、文献评述及研究方法 1

（一）国外文献： 1

（二）国内文献： 2

（三）文献评述： 3

（四）研究方法 4

三、相关理论概述 4

（一）生物资产 4

（二）审计风险及其构成 5

（三）生物资产审计的理论基础 5

四、獐子岛背景及事件介绍 6

（一）獐子岛公司概况 6

（二）獐子岛事件经过 7

（三）獐子岛事件结果 8

五、獐子岛审计存在的问题 9

（一）存货的特殊性 9

（二）公司内部控制环境较差 9

（三）重大事项披露不足 10

（四）审计监盘形式化问题 10

六、政策建议 11

（一）对生产企业的建议 11

（二）对会计师事务所的建议 11

（三）对监管部门的建议 12

七、结 语 13

参考文献 14

致 谢 15