201603310250-杨洋-审计风险应对策略分析——以獐子岛集团为例.docx

PAGE\*MERGEFORMATII审计风险应对策略分析——以獐子岛集团为例摘要随着时代的变迁，信息技术的高速发展，审计风险的应对策略也是整个世界根据时代的情况不同，各个行业的特性不同，而一直通过多方面、多维度的进行研究，使之不断完善、不断革新的，加上近几年的新闻不断爆料财务舞弊案件，也使得审计风险越来越被大家广泛关注。在当前的社会背景下，本文对“审计风险应对策略分析”这一个课题进行研究，以獐子岛集团为例，分析审计难度较大的生物资产，先通过国内外的文献和獐子岛集团近五年的财务状况进行深度剖析，再根据生物资产的审计特点，深入探讨獐子岛集团的生物资产审计方面的自身状况，以及该企业所存在的审计特性和审计风险，最后整理出适合该企业的审计风险应对策略，希望本文可以为生物资产行业对如何应对审计风险这一问题起到具体理论分析的指导意义。关键词：审计风险；生物资产；獐子岛集团AnalysisofAuditRiskResponseStrategies——TakeZhangzidaoGroupAsAnExampleAbstractWiththechangesofthetimesandtherapiddevelopmentofinformationtechnology,thecountermeasuresforauditingrisksarealsothewholeworld.Accordingtothedifferenttimes,thecharacteristicsofeachindustryaredifferent,butthroughcontinuousresearchinmanyaspectsandmultipledimensions,ithasbeencontinuouslyimprovedandconstantlyimproved.Innovative,coupledwiththerecentbreakingnewsoffinancialfraudcasesinrecentyears,hasalsomadeauditrisksmoreandmorewidelyconcerned.Inthecurrentsocialcontext,thisarticlestudiesthesubjectof"AnalysisofAuditRiskResponseStrategies".TakingZhangzidaoGroupasanexample,itanalyzesbiologicalassetsthataremoredifficulttoaudit.First,throughdomesticandforeignliteratureandZhangzidaoGroup'snearlyfiveIn-depthanalysisofthefinancialsituationoftheyear,andthenbasedontheauditcharacteristicsofbiologicalassets,in-depthdiscussionofZhangzidaoGroup’sownstatusinthebiologicalassetaudit,aswellastheauditcharacteristicsandauditrisksoftheenterprise,andfinallysortouttheauditsuitablefortheenterpriseRiskresponsestrategies,Ihopethisarticlecanplayaguidingroleinthespecifictheoreticalanalysisofthebiologicalassetindustryonhowtodealwithauditrisk.Keywords：auditrisk;biologicalassets;theZhangzidaoGroup目录TOC\o"1-3"\h\uTOC\o"1-3"\t"标题4,1"\h\uHYPERLINK\l_Toc20712摘要PAGEREF_T