摘要农业是国民经济的重要基础，存货在农业类上市公司占据重要的部分。农业类公司的存货大多是生物资产，而生物资产因其生长周期性和未来经济利益不稳定性，导致很难对其价值进行确定，无法确认其数量，并且需要很强的专业能力对其进行评估。这使得会计师事务所在对此类公司进行审计时面临着较大的审计风险。本文运用案例分析法与理论研究法对獐子岛公司14年和18年的扇贝门事件进行分析，从公司内部方面和注册会计师方面研究，总结出生物资产存货的审计风险点。最后论文对会计师事务所、注册会计师、被审计单位和监管部门提出了不同建议。【关键词】生物资产存货审计獐子岛公司审计风险AbstractAgricultureisanimportantfoundationofthenationaleconomy,andinventoriesoccupyanimportantpartoflistedagriculturalcompanies.Mostofthefarming,forestry,animalhusbandryandfisherycompany'sinventoryarebiologicalassets.Itisdifficulttodeterminetheirvalueaswellasquantity,andtheaccountantsneedstrongprofessionalcapabilitiesEvaluationbecauseoftheircyclicalgrowthandfutureeconomicbenefitsinstability.Thismakestheaccountingfirmsfacegreaterauditriskswhenauditingsuchcompanies.Thisarticleusescaseanalysismethodandtheoreticalresearchmethodtoanalyzethescallopimpairmentincidentof2014and2018ofZONECOcompany,andresearchestheinternalriskofthecompany'sbiologicalassetsinventoryfromtheaspectsofthecompanyandtheCPA.Attheendofthearticle,thethesisputsforwarddifferentsuggestionstoaccountingfirms,certifiedpublicaccountants,auditedentitiesandregulatoryauthorities.【Keywords】BiologicalAssets;Inventoryaudit;ZONECO;Auditrisk目录1.引言.........................................................................................................................4研究背景及意义............................................................................................41.1.文献综述............................................................................................41.2.研究思路与研究方法........................................................................72.理论基础.................................................................................................................82.1.内部控制理论....................................................................................82.2.信息不对称理论................................................................................82.3.风险导向审计理论............................................................................93.我国农业类上市公司现状及其存货分析.............................................................93.1.我国农业类上市公司现状分析........................................................93.2.农业类上市公司存货特点..............................................................104.对獐子岛生物资产存货审计的案例分析...........................................................114.1.獐子岛公司概况..............................................................................114.2.獐子岛三次扇贝门事件及其处理结果..........................................134.3.獐子岛生物资产存货审计风险成因分析......................................175.对獐子岛公司生物资产存货审计风险的应对措施...........................................235.1.会计师事务所..................................................................................235.2.注册会计师......................................................................................235.3.獐子岛公司......................................................................................255...
