Research on the Application of Risk-Oriented Audit in the Inventory Audit of Liquor Enterprises —— Take A Liquor Enterprise as an Example

Abstract

As a representative industry of China's national culture, the liquor industry has a huge industrial chain and a high degree of industrial relevance, and occupies an important position in China's economic market. Because the inventory of liquor enterprises is closely related to its operating results, coupled with the complexity of liquor inventory and the easy manipulation of value, it is easy to have problems in the evaluation and supervision session, leading to the increase of inventory audit risk. How to efficiently assess the risk and professional judgment of the inventory value of liquor enterprises, and formulate appropriate measures, so as to reduce the inventory audit risk of liquor enterprises, is the focus of auditors. Starting from the idea of risk-oriented audit, A liquor enterprise as an example to analyze the risks in the inventory of liquor enterprises, and put forward some ideas and strategies to improve the inventory audit of liquor enterprises.