【作者】 赵莹；

【导师】 盛红；

【作者基本信息】 辽宁大学 ， 会计（专业学位）， 2022， 硕士

【摘要】 在我国众多上市公司中,生物资产占据重要地位。然而我国目前针对旅游业生物资产的规定存在一定的缺失,这会给生物资产的审计工作带来很大的工作难度,所以我们急需研究生物资产的审计风险、成因以及解决措施。本文选取了大连圣亚公司为研究对象,2021年大连圣亚年报披露以后,“卖企鹅”事件就备受人们关注。虽然对大连圣亚生物资产的审计并非专项审计,但是生物资产在公司中占有重要地位,所以对此进行研究也就比较有意义。本文研究了在此背景下审计人员需要面对的审计风险,并侧重提出了针对性的降低审计风险的措施,期望以此帮助审计人员控制审计风险,促进资本市场健康发展。本文在阅读和搜集了国内外现有相关研究成果的基础上,从注册会计师的角度出发,运用了现代风险审计模型,识别了大连圣亚生物资产的审计风险,分析了成因,并针对审计风险提出了相应的应对措施。本文共分为六个部分:第一部分为绪论;第二部分阐述了相关概念和理论基础;第三部分分析了大连圣亚公司生物资产的审计现状;第四部分主要是大连圣亚生物资产的审计风险识别及成因分析;第五部分主要针对重大错报风险和检查风险提出注册会计师降低审计风险的措施;第六部分得出本文的结论并提出展望。本文认为,大连圣亚公司生物资产审计风险较高,这需要注册会计师针对重大错报风险和检查风险两方面都做出相应的措施,比如准确评估被审计单位的经营风险、提高专业胜任能力等,这样最终才能有效降低审计风险。本文的研究希望可以为生物资产的审计风险研究添砖加瓦。更多还原

【Abstract】 Among many listed companies in our country,biological assets occupy an important position.However,there are certain deficiencies in our country’s current regulations on biological assets in tourism,which will bring great difficulty to the audit of biological assets.Therefore,we urgently need to study the audit risks,causes and solutions of biological assets.This article selects Dalian Sunasia Company as the research object.After the disclosure of Dalian Sunasia’s annual report in 2021,the "selling penguin" incident has attracted much attention.Although the audit of Dalian Sunasia’s biological assets is not a special audit,but biological assets occupy an important position in the company,so it is more meaningful.This paper studies the audit risks that auditors need to face under this background,and puts forward specific measures to reduce audit risks,hoping to help auditors control audit risks and promote the healthy development of capital markets.On the basis of reading and collecting the relevant research results at home and abroad,this paper uses the modern risk audit model,from the perspective of certified public accountants,identifies the audit risk of Dalian Sunasia Biological Assets,analyzes the causes,and aims at the audit risk.Corresponding countermeasures are proposed.This paper is divided into six parts: the first part is the introduction;the second part expounds the relevant concepts and theoretical basis;the third part analyzes the audit status of Dalian Sunasia’s biological assets;the fourth part is mainly about Dalian Sunasia’s biological assets.Audit risk identification and cause analysis;the fifth part mainly proposes the CPA’s measures to reduce audit risk according to the material misstatement risk and inspection risk;the sixth part draws the conclusion of this paper and puts forward the prospect.This paper believes that the audit risk of Dalian Sunasia’s biological assets is relatively high,which requires the certified public accountant to take corresponding measures for both the risk of material misstatement and the risk of inspection,such as accurately assessing the operational risk of the audited entity,improving professional competence,etc.,so that the audit risk can be effectively reduced in the end.The research of this paper hopes to contribute to the research on the audit risk of biological assets.更多还原