上市公司关联方交易舞弊审计案例研究

发布时间：2018-01-15 08:41

本文关键词：上市公司关联方交易舞弊审计案例研究　出处：《山东工商学院》2017年硕士论文　论文类型：学位论文

【摘要】：随着证券市场的发展,许多企业为了能在激烈的资本市场竞争中求得生存和发展,通过重组合并、强强联合等一些方式走向了集团化道路。然而集团化企业的不断增多,关联方网络趋于复杂,关联方交易越来越多,与关联方及关联方交易有关的舞弊现象也更加严重,使审计人员的工作量和工作难度增大,审计失败的可能性增加。因此,为减少关联方交易舞弊行为的发生,对关联方及关联方交易舞弊审计的研究势在必行。本文采用理论与案例相结合的方式对关联方交易舞弊行为进行研究。首先,文章的理论部分运用比较分析法研究了美国、国际、中国会计准则中关于关联方及交易概念界定和披露要求方面的异同点;运用统计方法汇总了国泰安违规处理库中沪深两市A股市场2013~2015年与关联方舞弊相关的数据,归纳出关联方交易舞弊的手段;并结合实践分析了关联方交易的审计理论和现状。其次,文章案例部分以A企业为例,分析了A企业利用关联方交易造假的动机、关联方交易舞弊的手段以及审计失败原因。最后从会计准则、注册会计师、会计师事务所等三方面提出提高审计质量可行性建议。本文的研究进一步完善了关联方及交易的审计方法,在一定程度上降低了注册会计师关联方交易的审计风险,为会计师事务所制定或完善关联方交易审计流程提供借鉴。本文的创新之处在于将我国会计准则与案例相结合进行研究,指出我国会计准则在“关联方”界定和披露上的不足,建议在界定关联方时,应加入时间标准,在关联方披露方面应增加关联方经营业绩等内容;为事务所制定出完善关联方及交易的审计程序。但由于案例研究本身的局限性,加之笔者实践经验不足,建议的可操作性有待考证。
[Abstract]:With the development of the stock market, many enterprises in order to survive and develop in the fierce competition in the capital market, through mergers, alliances and some way toward the path of the group. However a group of enterprises increasing, related party network become more complex, more and more related party transactions and related party. Transaction related fraud phenomenon is more serious, so the workload and difficulty of the work of audit staff increases, increase the possibility of audit failure. Therefore, in order to reduce the occurrence of fraud related party transactions, the related party and related party transactions of fraud auditing is imperative. This paper adopts the way of combining theory and case study of association transaction fraud. First of all, the theory part uses the method of comparative analysis of the United States, international accounting standards, China on related party transactions and definition The similarities and differences and disclosure requirements; the use of statistical methods were summarized in Tai'an illegal processing base in A stock market of Shanghai and Shenzhen two 2013~2015 associated with fraud related data, summarized the correlation transaction fraud means; and combining the practice of related party transactions audit theory and the status quo. Secondly, the part of the case in case of A enterprises, analyzes the A company through related party transaction fraud motivation, transaction fraud means and the causes of the failure of audit. Finally, from the accounting standards, certified public accountants, accounting firms and other three aspects put forward feasible suggestions to improve audit quality. This study further improve the audit method of related party transactions and reduce. The CPA audit risk of related party transactions to a certain extent, for the accounting firms to develop or improve the related party transactions audit process and the innovation of this paper provide reference. Lies in the case of China's accounting standards and the combination of study, pointed out that China's accounting standards in the "related party" definition and disclosure of the recommendations in the definition of related party, should be added in time standard, related party disclosure of related parties should increase the business performance; is the firm developed a related party the transaction and audit procedures. But due to the limitation of the case study itself, coupled with the lack of practical experience, to be verified proposed operable.

【学位授予单位】：山东工商学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F832.51

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