Study On Audit Risks And Countermeasures Of Agricultural Enterprises

Since the 16 th national congress of the communist party of china, the groverment has issued a series of preferential agricultural policies. In the recent ten years, these policies have played an important role in our life and really made the majority of farmers and agricultural enterprises become more and more rich. However, in this process, a part of enterprises seek to get the illegal wealth which caused by overusing the preferential agricultural policies through fraud way. The government also have aware of the importence of the problem in recent years. In this year, they took the agricultural the construction of rule of law and down on corruption,which written into the No 1 Central Document. Sound the alarm for the growth of agricultural enterprises, and put forward new requirement and challenge to the accounting firm. How to discover fraud data of enterprise effectively and combat corruption heavly,which should consider the content for the certified public accountant.This passage base on the angle of CPA. First of all, according to the fraud cases in recent years, summarizes that the agricultural enterprise is easy to generate the reason of audit risk. Then, according to the summary of the audit risk of agricultural enterprises,this passage infer that the accounting firm may adopt the audit procedures and how to reduce audit risk to a low level. Finally, this passage select the case of Ruihua accounting firms audit group of the Great Northern Wilderness, summarize how to find the fraud data and verify the viewpoint of this passage.This paper put forward some opinions and suggestions for the agricultural enterprises audit risk by using of case study. And the passage has certain practical significance...