Analysis And Countermeasures Of Audit Risk Of Financial Fraud Of Agricultural Listed Companies

Financial fraud is a major problem worldwide.For our country,with the birth of capital market,the phenomenon of financial fraud has always existed,and increasingly fierce.Among them,the cases of fraud in agricultural companies are endless and particularly noticeable.The purpose of this article is that although domestic and foreign companies have a relatively mature research system on the issue of financial fraud of listed companies,agriculture,a large category of industry,is often ignored.In particular,as an agricultural country,China's agricultural industry also has extremely Chinese characteristics.This paper analyzes the means and causes of financial fraud cases in Huishan Company,analyzes and discusses the hidden reasons in depth,looks for reasonable and effective countermeasures from the perspective of accounting firms,and helps auditors better deal with agricultural customers.In order to further improve the quality of the audit,so as to promote the healthy and sustainable development of agricultural enterprises.The main research problems in this paper include the means of financial fraud of agricultural listed companies,and how to detect the audit risks in the combination of modern risk-oriented auditing?And how to deal with it?This paper will take Huishan Company as an example,analyze its financial fraud problem and audit risk,trying to answer the above questions.This research data comes from the public announcement of listed company and guotai anhua shun database.Through literature research method and case analysis method,the paper analyzes the current situation of fraud in agricultural enterprises and the audit risk of financial fraud in Huishan Company.Based on the existing research results at home and abroad,combined with the characteristics of China's agricultural listed companies,taking the modern risk-oriented theory as the basis,the audit risk of financial fraud of agricultural listed companies is analyzed,and the fraud process is chosen to be rampant.Huishan Company,a typical listed company with more covert means,is more targeted and characteristic as a case.The innovation points of this paper are:The first industry selected is the agricultural industry with its own inherent particularity,whether it is a large national level or a small accounting firm level None of them have formed a relatively mature and complete system on the theory or practice of the failure of financial fraud audit of agricultural enterprises;Secondly,based on the modern risk-oriented auditing theory,this article selects Huishan Company,a typical listed company with rampant fraud process and relatively concealed means,as a case,which is more targeted and characteristic.It also puts forward specific measures to prevent the financial fraud audit risk of agricultural enterprises from the perspective of accounting firm,social environment and CPA.At the same time to the special area of the audit,also put forward the corresponding ideas and audit focus,as well as to the regulatory aspects of the recommendatio ns.