关联方交易：信息披露与审计风险

发布时间：2018-01-12 11:07

本文关键词：关联方交易：信息披露与审计风险　出处：《天津财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：关联方交易是证券市场上一直活跃存在的一种企业与其关联方之间的交易。这种交易具有隐蔽、方便操作而且对财务状况影响较大的特点,所以关联方交易在上市公司的日常交易中渐渐增多。上市公司的信息披露是投资者关注的重点,我国已经陆续出台了一系列的法律法规对于规范关联方交易的信息披露做出了贡献,但是由于多种原因的存在,关联方交易的信息披露还存在着许多问题,这无形中增加了注册会计师的审计风险。关联方交易的审计由于监管不到位、上市公司内部治理结构混乱等原因的存在本身就较普通业务的审计风险高,再加上注册会计师了解被审计单位关联交易首先就要对其信息披露进行查看,上市公司有意或无意造成的关联方交易信息披露的各种问题逐渐成为引起关联方交易审计风险的主要方面,必须加以重视。文章首先对我国关联方交易信息披露存在的问题、引起关联方交易审计高风险的原因等进行了阐述,并论述了关联方交易信息披露与审计风险之间的关系。然后采用实证的方法对错综复杂的关联方交易引起的审计风险是否会因为健全的关联方交易信息披露而降低做出了统计。研究结果表明关联方交易信息披露的质量和审计风险显著负相关,信息披露质量越高,注册会计师审计时面临的风险越小。也就是说,通过规范上市公司关联方交易信息披露的质量,可以降低注册会计师审计关联方交易面临的审计风险。在此基础上文章提出了健全关联方交易信息披露与降低关联方交易审计风险的政策建议。
[Abstract]:The related party transaction is a kind of transaction between the enterprise and its related party, which is always active in the securities market. This kind of transaction has the characteristics of concealment, convenient operation and great influence on the financial situation. Therefore, related party transactions in the daily transactions of listed companies gradually increase. The disclosure of information of listed companies is the focus of investors' attention. China has issued a series of laws and regulations to standardize the information disclosure of related party transactions, but because of the existence of a variety of reasons, there are still many problems in the information disclosure of related party transactions. This virtually increases the audit risk of CPA. The audit risk of related party transactions is higher than that of ordinary business because the audit of related party transactions is not in place and the internal governance structure of listed companies is chaotic. In addition, the certified public accountants understand the related transactions of the audited units first of all to view their information disclosure. The problems of information disclosure of related party transactions caused by listed companies intentionally or unintentionally have gradually become the main aspects that cause audit risks of related party transactions, which must be paid more attention to. Firstly, the paper expounds the problems existing in the information disclosure of related party transactions in China, and the reasons for the high risk of related party transactions audit. It also discusses the relationship between information disclosure and audit risk of related party transactions. Then the empirical method is used to determine whether the audit risk caused by complicated related party transactions will be reduced by sound information disclosure of related party transactions. Low statistics are made. The results show that the quality of related party transaction information disclosure and audit risk significantly negative correlation, the higher the quality of information disclosure, CPA audit risk is smaller. That is to say. By standardizing the quality of information disclosure of related party transactions of listed companies. It can reduce the audit risk faced by CPA in auditing related party transactions. On this basis, the paper puts forward some policy suggestions on how to improve the disclosure of related party transaction information and reduce the audit risk of related party transactions.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F832.51

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