Research On Financial Fraud Auditing Countermeasures In Agricultural Enterprises

With the development of China's capital market and the continuous improvement of agricultural productivity,agricultural listed enterprises have gradually become active in the public view and have begun to be sought after by investors.This phenomenon has objectively promoted the healthy and sustained development of China's agricultural industry.It has promoted the modernization of China's agriculture.However,it is disturbing that with the rapid development of agricultural enterprises in the capital market,the number of financial fraud cases of agricultural listed enterprises is also increasing rapidly,and the fraudulent means and scale of fraud in cases such as Wanfushengke,Zoneco Group Co,and Zhenlong specialty products have repeatedly refreshed historical records.Constantly challenging the whole society to bear the bottom line has seriously affected the normal market order of China's agricultural industry.In fact,domestic and foreign research on how to reduce financial fraud has never stopped,but the control of financial fraud of agricultural enterprises has had little effect.Therefore,it is particularly important to find audit countermeasures suitable for financial fraud of agricultural enterprises.Based on the research status of financial fraud audit countermeasures at home and abroad,using statistical analysis and case analysis,this paper first expounds the concept of financial fraud,GONE theory,fraud triangle theory and fraud risk factor theory.This paper analyzes the risk factors and the general risk factors in the theory of risk factors.Secondly,through the summary of the risk factors and financial fraud characteristics of agricultural enterprises,it is found that corporate fraud is mainly caused by the external environment,the enterprise itself,the production target and the trading partner.Finally,based on the specific cases of financial fraud in R enterprises,the paper further analyzes the risk of material misstatement at the financial statement level and the recognition level,and studies how the accounting firm discovers and prevents the occurrence of material misstatement.On this basis,corresponding audit countermeasures are put forward to the agricultural enterprises 'usual means of financial fraud through related parties,inventory storage and measurement of biological assets.Through the analysis,the author believes that the audit of financial fraud of agricultural enterprises should start with the implementation of the risk assessment procedures and the collection of audit evidence based on the characteristics of agricultural enterprises,attach importance to the experience of relevant industry experts and frontline employees,and put forward reliable audit opinions and conclusions to contribute to the steady economic development of agricultural enterprises.