I审计风险应对策略分析——以獐子岛集团为例摘 要随着时代的变迁，信息技术的高速发展，审计风险的应对策略也是整个世界根据时代的情况不同，各个行业的特性不同，而一直通过多方面、多维度的进行研究，使之不断完善、不断革新的，加上近几年的新闻不断爆料财务舞弊案件，也使得审计风险越来越被大家广泛关注。在当前的社会背景下，本文对“审计风险应对策略分析”这一个课题进行研究，以獐子岛集团为例，分析审计难度较大的生物资产，先通过国内外的文献和獐子岛集团近五年的财务状况进行深度剖析，再根据生物资产的审计特点，深入探讨獐子岛集团的生物资产审计方面的自身状况，以及该企业所存在的审计特性和审计风险，最后整理出适合该企业的审计风险应对策略，希望本文可以为生物资产行业对如何应对审计风险这一问题起到具体理论分析的指导意义。关键词：审计风险；生物资产；獐子岛集团IIAnalysis of Audit Risk Response Strategies——Take Zhangzidao Group As An ExampleAbstractWith the changes of the times and the rapid development of information technology, the countermeasures for auditing risks are also the whole world. According to the different times, the characteristics of each industry are different, but through continuous research in many aspects and multiple dimensions, it has been continuously improved and constantly improved. Innovative, coupled with the recent breaking news of financial fraud cases in recent years, has also made audit risks more and more widely concerned. In the current social context, this article studies the subject of "Analysis of Audit Risk Response Strategies". Taking Zhangzidao Group as an example, it analyzes biological assets that are more difficult to audit. First, through domestic and foreign literature and Zhangzidao Group's nearly five In-depth analysis of the financial situation of the year, and then based on the audit characteristics of biological assets, in-depth discussion of Zhangzidao Group ’s own status in the biological...
