关联方关系及其交易审计风险的研究

发布时间：2018-10-26 21:58

【摘要】：从国际范围来看,关联方关系及交易是随着世界范围内的公司组织形式和治理结构的演变,在跨国公司、母子公司制及总分公司制得到广泛运用时出现的。由于关联交易的价格可由关联双方协商确定,关联交易很容易成为调节利润、避税和一些团体或个人谋利的手段。当前,国际国内上市公司中,较多地存在利用错综复杂的关联方关系,频繁发生关联交易进行盈余管理行为。在中国,与关联交易的普遍性并存的是滥用关联交易,相当多的上市公司及其控股股东利用非公允关联交易粉饰业绩、操纵利润,严重损害中小投资者的利益。关联方关系及其交易的出现,给审计领域带来了一个新的难点。关联方关系的界定不清、不正常的关联方交易都使得审计难度加大,同时增加了注册会计师的审计风险。那么,关联方交易审计风险的涵义是什么,影响关联方交易审计风险的要素有哪些,可采取哪些程序和方法来防范关联方交易审计风险,如何通过制度建设从宏观环境上改善关联方交易审计环境,针对这些问题,本文共分五个部分来阐述: 第一部分是引言,主要阐述本文选题的背景及意义,相关问题的国内外研究现状; 第二部分是关联方关系及其交易的理论分析,分别对关联方关系及关联方交易进行了界定,并论述了关联方交易的性质及其两面性; 第三部分是关联方交易审计风险的研究,首先阐述了审计风险的基本理论,然后在此基础上归纳了关联方交易审计风险的涵义,以及关联方交易审计风险的构成要素; 第四部分是关联方交易审计风险防范的研究,是本文的重点内容,也是本文创新点集中的部分。这部分针对关联方交易审计的特点,结合我国关联方交易现状,提出了关联方交易审计的程序与方法,最后从制度建设的高度对于规范我国关联方交易及防范关联方交易审计风险进行了探讨; 第五部分对本文进行了总结并对本论题进行了展望。
[Abstract]:From the international perspective, the relation and transaction of related party appear when the transnational corporation, the mother and the son company system and the total division company system are widely used with the evolution of the organization form and the governance structure of the company in the world. Since the price of related party transactions can be determined by negotiation between the two parties, related party transactions can easily become a means of regulating profits, tax avoidance and the profit of some groups or individuals. At present, in international and domestic listed companies, earnings management behavior occurs frequently by using complicated related party relationship. In China, the abuse of related party transactions is common with the universality of related party transactions. A considerable number of listed companies and their controlling shareholders use unfair related party transactions to whitewash their performance, manipulate profits, and seriously harm the interests of small and medium-sized investors. The appearance of related party relationship and its transaction brings a new difficulty to audit field. The definition of the relationship between related parties is unclear and the abnormal related party transactions increase the difficulty of audit and increase the audit risk of CPA. Then, what is the meaning of the audit risk of related party transaction, what are the factors that affect the audit risk of related party transaction, what procedures and methods can be adopted to prevent the audit risk of related party transaction, How to improve the audit environment of related party transaction through the system construction, aiming at these problems, this paper is divided into five parts: the first part is the introduction, mainly expounds the background and significance of this topic. Domestic and foreign research status of related issues; The second part is the theoretical analysis of the related party relationship and its transaction, respectively, defining the related party relationship and related party transaction, and discussing the nature and dual character of the related party transaction. The third part is the related party transaction audit risk research, first elaborated the audit risk basic theory, then summed up the related party transaction audit risk connotation, And the constituent elements of audit risk of related party transaction; The fourth part is the related party transaction audit risk prevention research, is the key content of this article, also is this article innovation point centralized part. According to the characteristics of related party transaction audit and the current situation of related party transaction in our country, this part puts forward the procedure and method of related party transaction audit. Finally, it discusses the standardization of related party transactions and the prevention of audit risks of related party transactions from the height of system construction. The fifth part has carried on the summary to this article and has carried on the prospect to this topic.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【参考文献】