生物资产审计风险研究一以獐子岛为中文题目：例英文题目：Research on Risk of Biological AssetsAudit-Take Zhangzidao for Example摘要长久以来，因为农业类上市公司所拥有的生物资产具有生命周期长、受环境影响大等特点，会计师事务所一直将农业类上市公司视为审计高风险的企业。而许多农业类上市公司也利用其生物资产不易盘点等特征，构造虚假利润和收入，进行财务造假，比如蓝田股份、绿大地、参仙源、獐子岛公司等。此外，针对生物资产的审计，在国际上仍然没有一套完善的、统一的准则以参考，而且我国审计业务起步较晚，现行审计准则在修订时主要参考了国际准则，因此我国有关生物资产审计方面的内容也仍未完善，可见在全球范围内，生物资产审计都是现代审计活动中一个巨大的难题。本文以獐子岛公司作为研究案例，以2019年獐子岛公司的扇贝大规模死亡事件为背景，结合农业类上市公司生物资产审计风险的现状，分析了造成农业类上市公司生物资产审计风险的主要原因，并探讨了獐子岛公司在审计方面存在的审计风险，并针对这些风险从审计的角度提出审计风险的防范和应对建议。关键词：生物资产：审计风险：风险分析：风险应对IAbstractFor a long time,because the biological assets owned by agricultural listed companies havethe characteristics of long life cycle and great environmental impact,accounting firms havealways regarded agricultural listed companies as enterprises with high risk of auditing.However,many listed agricultural companies,such as Lantian,Ivdadi,Shenxianyuan and Zhangzidao,alsomake use of their biological assets not easy to inventory and other characteristics to constructfalse profits and incomes and conduct financial fraud.In addition,in view of the biological assetaudit,in the world is still no a set of perfect and unified standards for reference,and auditservices in China starts late,when the current auditing standards revision mainly refer to theinternational standards,so our country about the biological assets audit content is still not perfect,visible on a global scale,biological assets audit is a huge problem in modern audit activities.Company as a case study,based on the roebuck island in 2019,roebuck island companyscallops mass deaths as the background,combining the current situation of the listed companiesin agricultural biological assets audit risk,analyzes the cause of agricultural listed companiesbiological assets of the main causes of audit risk,and discusses the roebuck island company inthe audit of the audit risk,and aims at these risks from the Angle of audit,audit risk preparednessand response.Key words:Biological assets;audit risk;risk analysis;risk response