Research On Audit Risk And Countermeasure Of Pharmaceutical Enterprises

People's health is an important symbol of the prosperity of the nation and the prosperity and strength of the country.The party and the state attach great importance to the health of the national health.The report of the 19th National Congress pointed out that it is necessary to implement the strategy of a healthy China and provide comprehensive and comprehensive health services for the people.The pharmaceutical industry is an important industry to ensure the health of the people.Different from other industries,in addition to profitability,it also shoulders social responsibilities.Therefore,the state attaches great importance to the development of the pharmaceutical industry.The state has introduced various policies to limit the price of medicines,which has reduced the income of pharmaceutical companies.The supervision of drug quality has increased,and the cost of medicines has increased.These measures have been introduced to a certain extent.In order to meet the needs of investors,some pharmaceutical companies have invested in their financial data to achieve the purpose of "beautifying" financial statements,which ultimately leads to distortion of information quality.Therefore,CPAs must be financially fraud when conducting audits on pharmaceutical companies.Stay alert.From the perspective of CPA,this paper makes a detailed analysis of the risks faced by pharmaceutical companies in auditing,and combines the specific case of Erkang Pharmaceutical to confirm and analyze.First of all,it discusses the research background and significance of this paper,and reviews relevant literatures on audit risk and audit risk and its countermeasures in the pharmaceutical industry at home and abroad,and has a certain understanding of the audit risks in the pharmaceutical industry.Secondly,it defines the audit risk and risk-oriented audit concept,and analyzes the reasons for the audit risk through principal-agent theory and risk management theory.Thirdly,according to the audit risk model,the audit risk is divided into major misstatement risk and inspection risk to conduct research and discussion.First,the risk of material misstatement is mainly due to the excessive accounting of enterprise income,the unreasonable measurement of inventory value,and the expenditure of research and development of intangible assets.Risks arise due to the impact of inconsistent standards and government policies.The second is to check the risks,and more because of the risks caused by the CPA's design,implementation,and lack of understanding of the industry.Measures against the occurrence of risks and countermeasures against their specific situations.Finally,Erkang Pharmaceuticals,for example,carried out specific analysis and verification of the arguments described above.The research in this paper enables CPAs to pay more attention to key areas when auditing pharmaceutical companies,making program design and execution more reasonable and effective,thus achieving the purpose of reducing audit risks.