Research On Audit Risk Of Pharmaceutical Listed Companies

As an important pillar in the national economy,the pharmaceutical industry has played a positive and irreplaceable role in ensuring the healthy and sustainable development of the national economy.However,with the country following the introduction of drug prices,vigorously control commercial bribery and other targeted control measures,the pharmaceutical industry into the "winter",so some pharmaceutical companies out of the market in order to meet the expectations of many investors,trying to whitewash The financial information within the enterprise,the final disclosure of the quality of accounting information is unsatisfactory,with the accompanying audit failure cases will naturally have occurred.How to reduce the audit risk of pharmaceutical listed companies in order to minimize the possibility of audit failure in the domestic market is very scarce.Therefore,in this situation,in order to be able to more effectively solve the problem of audit failure of pharmaceutical listed companies for the audit staff of the various problems,the audit of the pharmaceutical industry risk is very necessary.This paper discusses the specific audit risk points of this industry from the three aspects of pricing,product and tax burden in the pharmaceutical industry in China.At the same time,this paper summarizes the main methods of financial fraud in China's pharmaceutical listed companies in recent years,It can be found that the financial statements of listed companies in China are mainly concentrated in high-risk items such as inventory,income and cost,monetary funds,and the complexity and concealment of related party transactions are also the common means of financial fraud of listed companies.Is a must.Finally,taking Kangzhi Pharmaceutical Case as an example,this paper analyzes the reasons of the audit failure,puts forward some practical countermeasures for the audit risk of listed companies in medicine: In the process of business execution,the pharmaceutical companies focus on the listed companies Special risks,to maintain the necessary professional suspicion and concern for the abnormal behavior of enterprises and data fluctuations to maintain a certain degree of sensitivity to find possible audit risk points.If signs of material misstatement are found,the preliminary conclusions should be revised on the basis of a large amount of empirical data and statistical analysis based on the audit evidence and professional judgment and professional judgment.By improving the audit process to obtain more realistic and reliable audit evidence,and from the perspective of CPA to respond,put forward scientific and reasonable,operable strong prevention and response measures to reduce occupational risk,to make a more scientific and reasonable Decision-making to provide support,is committed to promoting the healthy development of pharmaceutical listed companies to maintain the normal order of China's capital market.