[외부감사 진단]풍산, '출렁이는 구리값·복잡한 매출 인식 시점' 부각

Poongsan faces significant audit risks as commodity price volatility and complex international trade terms directly impact financial accuracy. With inventory representing 37.5% of total assets and over 3 trillion won in annual exports, improper valuation methods and revenue timing under varying Incoterms conditions can cause hundred-billion-won swings in reported earnings, highlighting critical internal control weaknesses.