Study On Risk Identification And Evasion Of Fishery Biological Assets

As the economy of complicated business and enterprise organization form, cases of management fraud after exposure, in order to adapt to the new market environment, the change of the auditing environment and auditing requirements, but also their own career development, adapt to auditor risk-oriented audit mode arises at the historic moment. It is the strategic management theory, the cost-benefit theory, system theory, and scarce resources and configuration of the four theories as theoretical basis, the evaluation of material misstatement risk as the main line, to reduce audit risk as a fundamental way, on the basis of obtained from quantitative to clear focus and scope of audit risk level indicators, at the same time, the implementation of audit procedures combined with risk identification and evaluation, is a kind of new audit technology, designed to improve the audit efficiency and audit quality.Paper based on the review of relevant literature, discusses the method and process of modern risk-oriented audit, focus on the risk assessment process of auditing practice, and risk response. With roebuck island as the object of case study, as a result of Dahua certified public accountants issued by the roebuck island the standard after the audit report without reservations, but its about the "black swan" event, do not ban the public to the biological assets accounting. So this article application of modern risk-oriented audit idea, and then confirmed that due to the biological assets has particularity, its inherent problems do exist in the audit, but if the auditor auditing of the implementation process can be carried out in accordance with the audit professional standards, exactly when to possible special risk using modern risk-oriented audit judgment and recognition, able to take advantage of experts, while maintaining the independence of the biological asset shall appropriate the necessary audit procedures, trust can be revealed and avoid the risk.