上市公司关联方交易与审计风险关系研究

发布时间：2018-03-26 22:38

本文选题：上市公司　切入点：关联方交易　出处：《西安理工大学》2017年硕士论文

【摘要】：随着科技的进步、时代的前进,全球经济一体化趋势不断加强,资本市场竞争的激烈有目共睹,关联方交易已经成为资本市场最常见的现象之一。在关联方交易中,交易双方协调沟通后确定关联方交易的价格。一些上市公司为了获得更大利润,在关联方交易中进行财务造假,越来越多的上市公司、管理人员借助非公允方式操纵利益,对业绩进行粉饰,吸引投资者的关注。一些大股东也借助关联方交易实现自身的利益目标,中小股东的正常权益不再万恒。当前难以清晰地界定关联方关系、关联方交易,规范程度较差,为审计工作带来巨大难度。由于关联方交易具有复杂性和隐蔽性,使得注册会计师的审计工作负担沉重,审计风险随之增加。为规避由于对关联方交易的审计失败而对资本市场、社会公众以及会计师事务所造成的损失,注册会计师在对上市公司进行审计工作时需要控制上市公司关联方交易审计风险。笔者结合实证研究法和规范研究法,分析当前我国上市公司关联方交易的概念、特征、上市公司关联方交易审计的发展现状。结合理论分析法和实证研究手段,对关联方交易与审计风险的关系展开分析,探讨影响审计风险的关联方交易因素。最后,笔者站在关联方交易公允合规性、注册会计师关联方交易审计应采取的手段以及监管机构应采取的措施三个角度,提出了针对性的建议,以期达到控制审计风险、规范关联方交易的目的。最终研究表明:区别关联方交易审计与一般交易审计,是会计师事务所防范关联方审计风险的重要基础。在承接业务阶段,会计师事务所就必须要把握好上市公司的运营能力。全面准确的评价上市公司的风险水平。同时也要选用专业的高素质审计人才,针对关联方交易实施审计程序,从而准确识别其风险要素,合理评估其审计风险。为了减轻注册会计师的工作负担,重构完整、规范的上市公司关联方交易审计体系,上市公司必须要确保关联方交易公允、合法。同时,相关监管机构也要加强监管。最终将关联方交易审计风险水平控制在合理范围内,推动资本市场的稳定发展和可持续经营。
[Abstract]:With the progress of science and technology and the advance of the times, the trend of global economic integration has been strengthened, and the fierce competition in the capital market is obvious. The related party transaction has become one of the most common phenomena in the capital market. Some listed companies, in order to obtain greater profits, engage in financial fraud in related party transactions. More and more listed companies, managers manipulate interests by means of unfair means. Some major shareholders also use related party transactions to achieve their own interests, and the normal rights and interests of small and medium-sized shareholders are no longer permanent. At present, it is difficult to clearly define the relationship between related parties and related party transactions. Because of the complexity and concealment of the related party transaction, the certified public accountant has a heavy burden on the audit work. Audit risk increases. In order to avoid the loss to the capital market, the public and the accounting firms caused by the audit failure of related party transactions, It is necessary for CPA to control the audit risk of related party transactions of listed companies when auditing the listed companies. The author analyzes the concept and characteristics of related party transactions of listed companies in our country by combining the empirical research method and the normative research method. This paper analyzes the relationship between related party transaction and audit risk, and discusses the related party transaction factors that affect audit risk, combining with theoretical analysis and empirical research methods. Finally, the paper analyzes the relationship between related party transaction and audit risk. Finally, the paper analyzes the relationship between related party transaction and audit risk. From the point of view of fair compliance of related party transactions, the means to be adopted by CPA related party transactions and the measures that should be taken by regulatory bodies, the author puts forward some suggestions in order to control audit risks. The purpose of standardizing related party transactions. The final research shows that the distinction between related party transaction audit and general transaction audit is an important basis for accounting firms to guard against the risk of related party audit. Accounting firms must grasp the operational ability of listed companies, comprehensively and accurately evaluate the risk level of listed companies. At the same time, they must also select professional high-quality audit personnel to carry out audit procedures for related party transactions. In order to lighten the work burden of certified public accountants, reconstruct the complete and standardized audit system of related party transactions of listed companies, the listed companies must ensure that the related party transactions are fair, At the same time, the relevant regulatory bodies should also strengthen the supervision. Finally, the audit risk level of related party transactions should be controlled within a reasonable range to promote the stable development and sustainable operation of the capital market.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

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