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《農(nóng)業(yè)類企業(yè)財(cái)務(wù)舞弊審計(jì)風(fēng)險(xiǎn)識(shí)別與應(yīng)對(duì)--以A企業(yè)為例》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫。
1、學(xué)校代碼：８０４０２分類號(hào)：學(xué)號(hào)：Ｍ５０１６１０２５密級(jí)：ｊＵＤＣ：上海國(guó)象會(huì)計(jì)學(xué)既ＳＨＡＮＧＨＡＩＮＡＴＩＯＮＡＬＡＣＣＯＵＮＴＩＮＧＩＮＳＴＩＴＵＴＥ碩士學(xué)位論文ＭＡＳＴＥＲＴＨＥＳＩＳ論文題目農(nóng)業(yè)類企業(yè)財(cái)務(wù)舞弊審計(jì)風(fēng)險(xiǎn)識(shí)別與應(yīng)對(duì)—以Ａ企業(yè)為例學(xué)位類型專業(yè)學(xué)位學(xué)科專業(yè)審計(jì)碩士學(xué)位申請(qǐng)人姓名楊燁請(qǐng)導(dǎo)師姓名袁敏上海國(guó)家會(huì)計(jì)學(xué)院二０—八年六月上海國(guó)家會(huì)計(jì)學(xué)院碩士學(xué)位論文論文題目農(nóng)業(yè)類企業(yè)財(cái)務(wù)舞弊審計(jì)風(fēng)險(xiǎn)識(shí)別與應(yīng)對(duì)——以A企業(yè)為例學(xué)位類型專業(yè)學(xué)位學(xué)科專業(yè)審計(jì)碩士學(xué)位申請(qǐng)人姓名
2、楊燁琦導(dǎo)師姓名袁敏論文提交日期2018年06月02日SHANGHAINATIONALACCOUNTINGINSTITUTEMASTERTHESISTITLEOFTHESISAuditriskidentificationandresponseoffinancialfraudinagriculturalenterprises-TakingACompanyasanexampleTYPEOFDEGREEProfessionaldegreeMAJORMaudMACANDIDATEYangYeQiSUPERVISORYuanMinSUBMISSIONDATEOFTHESIS
3、2018-06-02論文題目：農(nóng)業(yè)類企業(yè)財(cái)務(wù)舞弊審計(jì)風(fēng)險(xiǎn)識(shí)別與應(yīng)對(duì)—以A企業(yè)為例學(xué)位類別：專業(yè)學(xué)位學(xué)位申請(qǐng)人：楊燁琦指導(dǎo)教師：袁敏中文摘要二十一世紀(jì)以來，涉足農(nóng)業(yè)類企業(yè)的財(cái)務(wù)舞弊案件頻頻發(fā)生，如：十幾年前的“銀廣夏”、“藍(lán)田股份”，近幾年的“綠大地”、“萬福生科”、“新大地”、“北大荒”、“新中基”、“蓮花味精”、“獐子島扇貝門”等，以及在去年上半年中國(guó)證券監(jiān)督管理委員會(huì)最新公示的行政處罰中又涉及到的振隆特產(chǎn)和康華農(nóng)業(yè)。人們不禁思考：為什么農(nóng)業(yè)類企業(yè)的審計(jì)失敗會(huì)屢屢發(fā)生？那些最終暴露出來的夸張的造假手段又為何能夠?qū)掖蚊沈_過注冊(cè)會(huì)計(jì)師呢？農(nóng)業(yè)類企業(yè)的財(cái)務(wù)動(dòng)蕩嚴(yán)重影
4、響著國(guó)民經(jīng)濟(jì)的健康發(fā)展，由于其固有的行業(yè)特殊性導(dǎo)致農(nóng)業(yè)類企業(yè)的審計(jì)風(fēng)險(xiǎn)較高，如何加強(qiáng)對(duì)農(nóng)業(yè)類企業(yè)財(cái)務(wù)的審計(jì)監(jiān)管及對(duì)相應(yīng)審計(jì)風(fēng)險(xiǎn)的識(shí)別和防范倍受關(guān)注且尤為重要。因此，本文主要針對(duì)于近些年來極容易出現(xiàn)財(cái)務(wù)舞弊的農(nóng)業(yè)行業(yè)，從頻發(fā)的財(cái)務(wù)造假案入手，分別從整體的財(cái)務(wù)報(bào)表層次和具體的認(rèn)定層次剖析容易產(chǎn)生審計(jì)風(fēng)險(xiǎn)的各項(xiàng)原因，然后結(jié)合對(duì)A企業(yè)的具體案例分析，從原因出發(fā)尋找研究會(huì)計(jì)師事務(wù)所應(yīng)該做出的合理應(yīng)對(duì)策略。期望能以此來規(guī)范農(nóng)業(yè)經(jīng)濟(jì)環(huán)境，為我國(guó)農(nóng)業(yè)行業(yè)持續(xù)的健康和諧發(fā)展出謀劃策。關(guān)鍵詞：農(nóng)業(yè)企業(yè)審計(jì)風(fēng)險(xiǎn)識(shí)別與應(yīng)對(duì)論文類型：案例分析ITitle：Auditriskidentif
5、icationandresponseoffinancialfraudinagriculturalenterprises-TakingACompanyasanexampleSpecialtyorProfessionalFields：ProfessionaldegreeApplicant：YangYeQiSupervisor：YuanMinABSTRACTSincetwenty-firstCentury,financialfraudcasesinvolvingagriculturalenterpriseshaveoccurredfrequently,suchas:a
6、dozenyearsago,the"Yinguangxia","Lantianshares",inrecentyears,the"greenearth","Edmondbranch"and"newland","theGreatNorthernWilderness","thenewbase","lotusgourmet"and"Zhangzidaofanbehmen"etc.,andinthefirsthalfoflastyear,thetwoagriculturalenterprisesinvolvedintheadministrativepenaltyofth
7、elatestannouncementoftheChinaSecuritiesRegulatorycommission.Peoplecan'thelpthinking:whyauditfailuresofagriculturalenterprisesoccurfrequently?HowcanthosecheatingmethodsthathavebeenexposedintheendhaverepeatedlycheatedtheCPA?Thefinancialturbulenceofagriculturalenterprisesseriouslyaffect
8、sthehealthyd
