我国上市公司的关联交易审计风险研究

发布时间：2018-12-16 00:21

【摘要】：随着母子公司、跨国公司等公司组织形式不断发展演变为主要的现代公司形式，关联交易应运而生。现如今我国上市公司的关联交易现象逐渐变得普遍而频繁，其中不乏存在着非公允甚至不规范的行为，这些问题的存在往往与中国特色的国有企业改制模式息息相关。上市公司与关联企业之间的关系通常都复杂多样，很容易受到利益驱使而结成集团，从而利用其灵活多变的交易方式来进行盈余管理，调节利润水平，虚报经营业绩。这些不正当的关联交易行为，不仅使得资源无法在市场中得到最有效的配置，严重误导投资者的相关投资决策，更是不可避免的提升了上市公司的审计风险水平，为审计领域带来了新的难题。这些现象不得不引起审计界的深刻关注与思考。因此，如何建立起一个完善健全的上市公司关联交易审计风险的防范与控制体系，成为审计领域的研究重点。目前我国对其的研究还尚且处在小心探索的阶段，本文将在借鉴了国内外研究成果的基础上，站在注册会计师的角度对上市公司的关联交易审计风险作出全面详细的定性分析：本文首先阐述了关联交易审计风险的基本理论，重点引入了现代审计风险的模型来对其构成要素进行分类，并展开分析了各风险要素在上市公司的主要表现形式。接着，，文章从重大错报风险和检查风险两方面详细论述了关联交易审计风险形成过高的原因。最后，针对以上提出的问题，重点分析了注册会计师自身防范和控制风险的相关对策，并从侧面简要阐述了改善注册会计师关联交易外部审计风险环境的建议。最终研究表明，站在注册会计师的角度来防范与控制上市公司关联交易的审计风险，首先要将关联交易审计与一般交易的审计区别开来。事务所在业务承接阶段就要注意了解和掌握上市公司的整体运营状况，对其风险水平进行严格评估，尤其要对关联交易频繁的客户给予特别的关注并谨慎选择。事务所必须选用专业的高素质审计人才，执行特殊的关联交易审计程序，辅之以科学先进的审计方法，从而准确识别其风险要素，合理评估其审计风险，并加强关联交易相关披露内容的透明度，建立专项的关联交易审计风险防范基金，争取在整个审计过程的每个步骤中都做到有效防范，这样才能真正达到规避与控制关联交易总体审计风险水平的目的；另外，为了规范关联交易行为，降低上市公司关联交易的重大错报风险，我们应该从优化上市公司整体组织结构和完善外部的审计风险环境两方面进行研究，从而减少注册会计师面临的审计风险压力，由此建立起全面系统、科学合理的上市公司关联交易审计风险体系。
[Abstract]:With the development of parent-subsidiary corporation, multinational corporation and so on, the related transaction emerges as the times require. Nowadays, the phenomenon of related party transactions of listed companies in our country is becoming more and more common and frequent, among which there are some unfair or even non-standard behaviors. These problems are often closely related to the reform mode of state-owned enterprises with Chinese characteristics. The relationship between listed companies and affiliated enterprises is usually complex and diverse, and it is easy to be driven by interests to form a group, thus using its flexible trading methods to carry out earnings management, adjust the level of profits, and make false statements of operating performance. These improper related party transactions not only make the resources can not be allocated most effectively in the market, seriously mislead the investors' relevant investment decisions, but also inevitably raise the audit risk level of listed companies. It has brought new difficulties to the audit field. These phenomena have to arouse the deep concern and thinking of audit circles. Therefore, how to establish a perfect and sound audit risk prevention and control system of related party transactions of listed companies has become the focus of research in the field of audit. At present, the research on it in our country is still in the stage of careful exploration. This paper will draw lessons from the domestic and foreign research results. From the perspective of CPA, this paper makes a comprehensive and detailed qualitative analysis of the audit risk of related party transactions of listed companies: firstly, this paper expounds the basic theory of audit risk of related party transactions. This paper mainly introduces the modern audit risk model to classify its constituent elements and analyzes the main forms of each risk factor in listed companies. Then, the paper discusses in detail the reasons why the audit risk of related party transactions is too high from two aspects: material misstatement risk and inspection risk. Finally, in view of the above questions, the paper analyzes the relevant countermeasures of CPA's own risk prevention and control, and briefly expounds the suggestions to improve the external audit risk environment of CPAs' related transactions. The final study shows that to prevent and control the audit risk of affiliated transactions in listed companies from the perspective of CPA, the audit of related party transactions should be distinguished from that of general transactions. Firms should pay attention to understand and master the overall operating situation of listed companies in the stage of business undertaking, and evaluate their risk level strictly, especially to the clients with frequent related transactions. The firm must select professional and high-quality audit personnel, carry out special audit procedures of related party transactions, with the help of scientific and advanced auditing methods, so as to accurately identify its risk elements and reasonably evaluate its audit risks. And strengthen the transparency of related disclosure content, establish a special related transaction audit risk prevention fund, strive to achieve effective prevention in each step of the whole audit process, Only in this way can we really achieve the goal of avoiding and controlling the overall audit risk level of related party transactions; In addition, in order to standardize the behavior of related party transactions and reduce the risk of major misstatement of related party transactions of listed companies, we should optimize the overall organizational structure of listed companies and improve the external audit risk environment. In order to reduce the pressure of audit risk faced by CPA, a comprehensive system and a scientific and reasonable audit risk system of related party transactions of listed companies are established.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4;F224

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