农业类上市公司舞弊的审计策略及防范对策探究  

Research on audit strategies and countermeasures of fraud in agricultural listed companies

作　　者：卢淳 和秀星[1] Lu Chun;He Xiuxing(Nanjing Audit University,Nanjing,Jiangsu,211815)

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《市场周刊》2022年第10期117-120,共4页Market Weekly

摘　　要：近年来,上市公司舞弊现象频繁出现。根据证监会近年来的处罚名单,农业类上市公司占有较高的比例,由此可以看出,农业类上市公司存在较大的舞弊概率。上市公司作为行业领头羊,其舞弊行为妨碍了市场健康发展。因此,通过审计识别并防范上市公司的舞弊有着重要意义。文章从我国农业现状出发,对上市公司的舞弊手段及动因进行了分析概括,并提出相应的审计策略,在此基础上,分别从宏观和微观层面提出了针对舞弊的防范建议。In recent years,frauds of listed companies appear frequently.According to the punishment list of CSRC in recent years,agricultural listed companies occupy a higher proportion,which means agricultural listed companies have a greater probability of fraud.As the industry leader,the listed company’s fraudulent behavior hinders the healthy development of the market.Therefore,to identify and prevent frauds of listed companies through audit is significant.Based on the present situation of China’s agriculture,the paper analyzes and summarizes the fraud means and motivation of listed companies,and puts forward the corresponding audit strategies.On this basis,it puts forward the prevention suggestions for fraud from the macro and micro levels.

关 键 词：农业 上市公司 舞弊审计 

分 类 号：F239.61[经济管理—会计学]