Audit Risk Identification And Response Of Financial Fraud In Agricultural Enterprises

Since twenty-first Century,financial fraud cases involving agricultural enterprises have occurred frequently,such as: a dozen years ago,the "Yinguangxia","Lantian shares",in recent years,the "green earth","Edmond branch" and "new land","the Great Northern Wilderness","the new base","lotus gourmet" and "Zhangzidao fan behmen" etc.,and in the first half of last year,the two agricultural enterprises involved in the administrative penalty of the latest announcement of the China Securities Regulatory commission.People can't help thinking: why audit failures of agricultural enterprises occur frequently? How can those cheating methods that have been exposed in the end have repeatedly cheated the CPA?The financial turbulence of agricultural enterprises seriously affects the healthy development of the national economy.Because of its inherent industry particularity,the audit risk of agricultural enterprises is higher,how to strengthen the audit supervision of agricultural enterprises and the identification and prevention of the corresponding audit risk has attracted much attention and is particularly important.Therefore,this paper focuses on the agricultural industry which is prone to financial fraud in recent years.Starting from the frequent financial fraud cases,it analyzes the causes of audit risk from the overall level of financial statements and the specific level of identification.Then combined with the specific case analysis of A enterprise,looking for reasonable coping strategies for accounting firms from the causes.We hope that we can regulate the agricultural economic environment and give advice for the sustainable and healthy development of China's agricultural industry.