会计学院知识库

随着我国市场经济的不断开放，截至2020年底，我国境内上市公司的市值已经超过了60万亿元。上市公司对我国经济的影响越来越大，越来越重要。但是近年来随着一些因为恶性财务造假事件导致上市公司审计失败的案例逐渐增多，不仅使得广大投资者和债权人在经济上遭受了损失，更是让公众和投资者丧失了对注册会计师“经济警察”身份的信任，也开始质疑注册会计师的能力。在众多的审计失败的案例中往往伴随着财务舞弊的出现，特别是对于有着大量生物资产的农业类上市公司来说，他们更容易在生物资产方面进行财务舞弊，增加审计失败的可能性。近年来上市公司在生物资产方面进行财务舞弊的案件不断浮出水面，比如：万福生科、獐子岛、康美药业等。通过研究农业类上市公司审计失败的案例可以发现其与其他行业相比的特殊性，可以提高审计人员在审计过程中的职业怀疑态度，有效降低审计失败的发生。

本文通过案例研究方法和文献研究方法对辉山乳业的生物资产审计失败进行研究。首先对本文是在什么样的背景下进行研究、研究审计失败的意义是什么做一个简单的概括，并且对与文章相关的文献在阅读的基础上加以整理。其次，对研究本文所需要用到的相关概念和理论基础进行界定，然后对本文的案例企业——辉山乳业进行简单的介绍，对辉山乳业审计失败的过程进行一个简单的回顾，对案例企业如何利用生物资产进行财务舞弊进行分析，并分析注册会计师在审计过程中缺乏职业怀疑的表现形式，针对辉山乳业的审计失败问题从被审单位以及注册会计师在审计过程中缺乏职业怀疑的成因进行深入分析。最后针对如何提高注册会计师在生物资产审计过程中的职业怀疑态度提出相关的建议。提高注册会计师在审计过程中的职业怀疑态度不仅可以帮助注册会计师快速、准确的找到被审单位的高风险点、获得充分、适当的审计证据，还能有效降低审计失败的发生，促进我国经济健康发展。

With the continuous opening of my country's market economy policy, by the end of 2020, The market capitalization of China's corporations has surpassed 60 trillion yuan. The soft power of global companies is rising and becoming increasingly significant in my country. However, as the number of failed audits of public firms has increased in recent years,companies due to vicious financial fraud incidents has gradually increased, not only have investors and borrowers lost money, but the public and investors have also lost access to certified accountants' "economic police." Many audit failures are followed by the appearance of financial fraud, especially in the case of assets. Listed agricultural company is likely to engage in financial fraud in biological assets, which increases the possibility of audit failure.Recently, more and more listed companies began to conduct financial fraud through biological assets, such as Wanfu Shengke, Zhangzidao, Kangmei Pharmaceutical, etc. By studying the audit failure cases of agricultural listed companies, we can discover its particularity compared with other industries, can improve the professional skepticism of auditors in the audit process, and effectively reduce the occurrence of audit failures.

This article uses case research methods and literature research methods to study Huishan Dairy's biological assets audit failure through case study and literature research.First of all, this article is in what kind of background research, research audit failure meaning is a simple summary, and related to the article on the basis of reading the literature to be sorted out.Secondly, then the case in this paper, huishan dairy industry to carry on the simple introduction, of huishan dairy audit failure process of a simple review, for example enterprise how to analyze the use of biological assets for financial fraud, and analysis in the process of auditing professional certified public accountants doubt lack of form, to the audit failure problems of the huishan dairy from the audited units in the process of the certified public accountant in-depth analysis. Finally, make relevant suggestions skepticism of certified public accountants in the process of biological asset auditing. Improving the professional skepticism of CPAs in the audit process can not only help CPAs to quickly and accurately find the high-risk points of the audited unit, obtain sufficient and appropriate audit evidence but also effectively reduce the occurrence of audit failures and promote the healthy development of my country's economy.