Research On Auditing Risks And Countermeasures Of Agricultural Listed Companies

A series of agricultural listed company’s financial fraud cases occurred in the capital market of our country. From the early of Yinguangxia, Lantian, Fengle Seed, Dongting aquatic in green earth, hail branch. On one hand, agricultural listed companies by public opinion condemnation and commission of the punishment, on the other hand as auditor has also been the public questioned and commission of the punishment. So what audit risk is the CPA and the accounting firm audit in the agricultural listing Corporation? Understand the audit risk will help to CPA in practical work to better develop audit plan and according to the actual situation to formulate a suitable audit procedure, so that the audit risk to CPA acceptable levels, in addition to understand the audit risk lies against Certified Public Accountants issued by a proper audit report, which is conducive to the interests of investor protection, promote the long-term healthy development of the capital market.The coming from a source of audit risk specific analysis faced by auditors audit risk, mainly from agricultural listed company, social environment and the auditor’s total of three sources of risk to carry on the elaboration, and then through the analysis of the sources of audit risk considering government, registered accountants and accounting firms in the practical work in how to deal with the audit risk of agricultural listed companies, the government should improve the delisting system and improve the increase of audit risk disclosure of financial fraud punishment and request the audit reports. In the accounting firms in this paper from its development direction and audit quality control system of coping strategies in the CPA, the author elaborated according to the two levels of the modern risk oriented audit model in risk assessment and risk response of specific coping strategies.