中文题目：生物资产审计风险研究—以獐子岛为例英文题目：ResearchonRiskofBiologicalAssetsAudit—TakeZhangzidaoforExample摘要长久以来，因为农业类上市公司所拥有的生物资产具有生命周期长、受环境影响大等特点，会计师事务所一直将农业类上市公司视为审计高风险的企业。而许多农业类上市公司也利用其生物资产不易盘点等特征，构造虚假利润和收入，进行财务造假，比如蓝田股份、绿大地、参仙源、獐子岛公司等。此外，针对生物资产的审计，在国际上仍然没有一套完善的统一的准则以参考，而且我国审计业务起步较晚，现行审计准则在修订时主要参考了国际准则，因此我国有关生物资产审计方面的内容也仍未完善，可见在全球范围内,生物资产审计都是现代审计活动中一个巨大的难题。本文以獐子岛公司作为研究案例，以2019年獐子岛公司的扇贝大规模死亡事件为背景，结合农业类上市公司生物资产审计风险的现状，分析了造成农业类上市公司生物资产审计风险的主要原因，并探讨了獐子岛公司在审计方面存在的审计风险，并针对这些风险从审计的角度提出审计风险的防范和应对建议。关键词：生物资产；审计风险；风险分析；风险应对IIIAbstractForalongtime,becausethebiologicalassetsownedbyagriculturallistedcompanieshavethecharacteristicsoflonglifecycleandgreatenvironmentalimpact,accountingfirmshavealwaysregardedagriculturallistedcompaniesasenterpriseswithhighriskofauditing.However,manylistedagriculturalcompanies,suchasLantian,lvdadi,ShenxianyuanandZhangzidao,alsomakeuseoftheirbiologicalassetsnoteasytoinventoryandothercharacteristicstoconstructfalseprofitsandincomesandconductfinancialfraud.Inaddition,inviewofthebiologicalassetaudit,intheworldisstillnoasetofperfectandunifiedstandardsforreference,andauditservicesinChinastartslate,whenthecurrentauditingstandardsrevisionmainlyrefertotheinternationalstandards,soourcountryaboutthebiologicalassetsauditcontentisstillnotperfect,visibleonaglobalscale,biologicalassetsauditisahugeprobleminmodernauditactivities.Companyasacasestudy,basedontheroebuckislandin2019,roebuckislandcompanyscallopsmassdeathsasthebackground,combiningthecurrentsituationofthelistedcompaniesinagriculturalbiologicalassetsauditrisk,analyzesthecauseofagriculturallistedcompaniesbiologicalassetsofthemaincausesofauditrisk,anddiscussestheroebuckislandcompanyintheauditoftheauditrisk,andaimsattheserisksfromtheAngleofaudit,auditriskpreparednessandresponse.Keywords:Biologicalassets;auditrisk;riskanalysis;riskresponseIII目录1导论.....................................................................................................................................11.1选题背景与意义....................................................................................................................11.2国内外文献综述....................................................................................................................21.3论文研究框架........................................................................................................................41.4论文的研究方法....................................................................................................................42相关理论研究.......................................................................................................................42.1生物资产概念及特征............................................................................................................52.2审计风险相关理论................................................................................................................53...
