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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Research on the Prevention of Inventory Audit Risk of Agricultural Listed Companies

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DOI: 10.25236/iwass.2019.284


Ruyi Xie, Youqing Wan

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Ruyi Xie


Inventory is an important asset item of an enterprise and an important component of the current assets of an enterprise, which accounts for most of the capital of an enterprise. Based on the complexity and diversity of inventory projects, agricultural listed companies frequently make financial fraud with the help of inventory projects. This paper summarizes the reasons and means of inventory audit risks of agricultural listed companies through the research of fraud cases of several agricultural listed companies from 1999 to 2019, and puts forward preventive measures from the enterprise level and the CPA level respectively.


Agricultural listed company; Inventory; Audit risk; Measures