Study On Audit Risk Control Of Agricultural Enterprises

Agriculture is the basic industry for the construction and development of our national economy,which plays a key role in the process of economic development.The state not only gives various policy support to the development of agricultural enterprises,but also encourages the development of agricultural leading enterprises to be listed.However,the performance of agricultural enterprises in the capital market is not satisfactory.In recent years,the constant occurrence of financial fraud in agricultural enterprises has made the financial audit supervision and audit risk prevention of agricultural enterprises widely concerned by the public.People also focus on the certified public accountants who bear the audit responsibility.Because agricultural enterprises are greatly affected by natural environment factors,it is difficult to implement the inventory supervision of biological assets,and the industry is highly specialized,leading to relatively high audit risk.Therefore,when the certified public accountant audit agricultural enterprises,how to identify and evaluate the audit risk of agricultural enterprises and how to control the audit risk of agricultural enterprises have become the focus of this paper.First of all,this paper introduces the research background and significance,the research status at home and abroad,as well as the related concepts and theories of audit risk and audit risk control,and expounds the general situation of agricultural enterprises,the general situation of audit risk,the characteristics of agricultural enterprises and the special conditions of audit risk of agricultural enterprises.At the same time,based on the modern audit risk model,combined with the capital market Several cases of audit failure reveal the specific audit risks of agricultural enterprises from three different perspectives: audit subject,audit object and social environment.Secondly,this paper selects ZD enterprises which are relatively representative in agricultural enterprises as the research object,and uses AHP and fuzzy comprehensive evaluation method to identify and evaluate the audit risk of ZD enterprises from the perspective of certified public accountant.Based on the evaluation results of the audit risk of ZD enterprises,this paper designs the risk control for the audit of ZD enterprises from four different stages of the audit execution Specific scheme of the system.Finally,the paperputs forward a series of countermeasures to strengthen the audit risk control of agricultural enterprises.