会计学院知识库

  随着经济发展，农业的发展势头近年来也比较迅猛，为使农业发展更加与现代化发展步伐接轨，我国对农业的政策支持也逐渐增多，2022年6月农业农村部发布了《2022年国家强农惠农富农政策措施选编》共67项惠农政策为促进农业农村高质量发展提供了有力的政策支持。与此同时，随着我国证券市场的不断成熟，更多的农业企业也加入到IPO大军之中，越来越多的上市和排队上市的农业企业也证明了中国在促进农业发展方面的成果。然而在充满诱惑的资本市场中，个别农业企业因为业绩或财务问题为了保证不被退市铤而走险采用一些不合法行为，还有一些准备IPO的农业企业为了成功上市存在经营业绩造假、虚假关联交易等行为，再加上农业企业的特殊性，造假舞弊具有很强的隐蔽性，使得审计人员在执业过程中难以发现其中存在的审计风险。因此，考虑到农业企业的特殊性，再加上IPO又是企业进入资本市场的一个开端，如何降低农业企业IPO审计风险成为当前注册会计师亟待解决的问题。

  本文主要分为六个部分。第一部分对本文的研究背景及意义、国内外文献综述以及研究思路与方法进行简要概述；第二部分介绍了有关审计风险及IPO审计风险的相关概念及理论基础；第三部分对案例企业的背景及IPO过程进行简单介绍，以及在这一过程中注册会计师存可能存在的责任；第四部分从重大错报风险和检查风险两个角度对案例公司垦丰种业IPO过程中可能存在的审计风险进行分析，并以此推广到农业企业IPO审计过程中存在的主要风险点；第五部分针对重大错报风险和检查风险主要从注册会计师的角度提出一些应对农业企业IPO审计风险的防范措施；第六部分是对本文研究的结论与不足做出总结。

  本文创新性地选取农业企业中的种子行业作为研究对象，以审计风险理论为基础，从风险导向审计模型的角度分析了案例企业IPO过程中存在的审计风险。通过本文的研究，希望能透析出一般农业企业IPO过程中可能存在的审计风险，并为降低此类企业IPO审计风险提出一些对策，希望通过该案例引起其他注册会计师对该行业IPO审计中风险点的把控，从而提高审计质量。同时，对其他行业拟上市企业审计风险的识别与防范也具有一定的参考意义。

  With economic development, the momentum of agricultural development has also been relatively rapid in recent years. In order to bring agricultural development more in line with the pace of modern development, China's policy support for agriculture has gradually increased, and in June 2022, the Ministry of Agriculture and Rural Affairs released the "Selected National Policies and Measures for Strengthening Agriculture, Benefiting Agriculture and Enriching Agriculture in 2022" with a total of 67 policies to benefit agriculture to provide strong policy support for promoting high-quality development of agriculture and rural areas. At the same time, as China's securities market continues to mature, more agricultural companies are joining the ranks of IPOs, and the growing number of listed and queued agricultural companies is testament to China's achievements in promoting agricultural development. However, in a capital market full of temptations, individual agricultural enterprises are desperate to use some illegal acts in order to ensure that they are not delisted due to performance or financial problems, and some agricultural enterprises preparing for IPO have fraudulent business performance and false connected transactions in order to be successfully listed, coupled with the special nature of agricultural enterprises, the fraud is highly concealed, making it difficult for auditors to This makes it difficult for auditors to detect the audit risks involved. Therefore, in view of the special characteristics of agricultural enterprises, coupled with the fact that IPO is a start for enterprises to enter the capital market, how to reduce the audit risk of IPO of agricultural enterprises has become an urgent issue for CPAs to address.

  This paper is divided into six main parts. The first part gives a brief overview of the research background and significance, literature review at home and abroad, and research ideas and methods. The second part introduces the concepts and theoretical basis of audit risk and IPO audit risk. The third part briefly introduces the background of the case company and the IPO process, as well as the possible responsibilities of the CPA in this process. The fourth part analyses the possible audit risks in the IPO process of the case company Kenfeng Seed from the perspectives of material misstatement risk and inspection risk. The fifth part proposes some preventive measures to deal with the IPO audit risk of agricultural enterprises from the perspective of the CPA, mainly from the perspective of material misstatement risk and inspection risk. The sixth part is to summarize the conclusions and deficiencies of this study.

  This paper innovatively selects the seed industry of agricultural enterprises as the research object, and analyses the audit risks in the IPO process of the case company from the perspective of risk-based audit model based on audit risk theory. Through the study of this paper, it is hoped that the audit risks that may exist in the IPO process of general agricultural enterprises can be analysed, and some countermeasures can be proposed to reduce the audit risks of such enterprises' IPO. It is hoped that the case will cause other CPAs to control the risk points in the IPO audit of this industry, so as to improve the audit quality. At the same time, it also has certain reference significance for the identification and prevention of audit risks for enterprises to be listed in other industries.