紫鑫药业关联方舞弊及审计策略研究

发布时间：2018-05-31 20:18

本文选题：关联方 + 财务舞弊　；参考：《吉林财经大学》2017年硕士论文

【摘要】：近年来关联方舞弊行为酿成审计失败的案例司空见惯,导致社会公众的利益得不到保证,这说明当下中小会计师事务所的审计策略已不能有效地追踪与规避那些致使其审计失败的财务造假行为。关联方舞弊交易在当代金融界已经成为各企业的常用手段,其中有些企业在某些压力或机会的影响下,就会铤而走险选择相对容易隐蔽性又好控制的关联方交易调节财务报表利润,这一行为严重影响了金融市场的稳定。但由于关联交易的方式多样化和行为隐蔽性,常用的审计策略又被被审计单位掌握,他们就会应对审计师的审计策略将舞弊行为“合理化”。这一审计现状说明,对被审计单位关联方交易方面的重点检查成为目前审计工作中首要完成的任务。我国证券市场只有加强监督关联方、完备关联方监督系统才能制止大股东侵吞小股东等人利益,维护资本市场正常运营具有重大意义。同时财务软件开发公司要跟上现代新技术的发展,将大数据及人工智能等新科技运用到审计软件领域,辅助审计师高质量的完成审计任务。本文以紫鑫药业股份有限公司为对象,对紫鑫药业在关联方交易舞弊审计过程出现的问题进行研究。第一部分是绪论,主要阐述了我国目前利用关联方交易舞弊日益引起各方关注的现状,进而提出了本文的研究目的及意义,同时详细阐述了本文的主要内容、研究方法。第二部分对关联方交易理论及现状分析进行了阐述,分析了关联方交易的产生和发展的理论基础,更深层次探讨关联方交易舞弊及审计现状。第三部分是案例背景介绍,在前面理论基础上阐述紫鑫药业具体的关联交易事实和过程,为第四部分案例分析及审计策略的提出提供事实依据。第四部分就是详细分析紫鑫药业出现财务造假的原因,并且提出了运用传统审计策略外加大数据和人工智能等新技术共同防范上市公司财务舞弊的可行性审计策略。第五部分是结论和启示,提出本文的不足之处及对未来的期盼。
[Abstract]:In recent years, cases of related party fraud resulting in audit failure are commonplace, resulting in the public interests being not guaranteed. This shows that the audit strategies of small and medium-sized accounting firms can not effectively track and avoid the financial fraud that led to the audit failure. Related party fraud has become a common method in modern financial circles, some of which are under the influence of some pressure or opportunity. The related party transaction which is easy to conceal and easy to control will take the risk to adjust the profit of financial statement, which seriously affects the stability of financial market. However, due to the diversification of related party transactions and the concealment of behavior, common audit strategies are mastered by audit units, and they will respond to auditors' audit strategies to "rationalize" fraudulent practices. The current situation of the audit shows that the priority inspection of the related party transactions of the auditees is the most important task in the current audit work. Only by strengthening the supervision of related parties and perfecting the supervision system of related parties in the securities market of our country can we stop the large shareholders from embezzling the interests of the minority shareholders and maintain the normal operation of the capital market. At the same time, the financial software development company should keep up with the development of modern and new technology, apply the new technology such as big data and artificial intelligence to the field of audit software, assist auditors to complete the audit task of high quality. In this paper, Zixin Pharmaceutical Co., Ltd. is taken as the object to study the problems of Zixin Pharmaceutical Company in the auditing process of related party transactions. The first part is the introduction, which mainly expounds the current situation of using related party transaction fraud to attract more and more attention in China, and then puts forward the purpose and significance of this paper. At the same time, it expounds the main contents and research methods of this paper in detail. The second part expounds the theory and current situation of related party transactions, analyzes the theoretical basis of the emergence and development of related party transactions, and probes into the fraud and audit status of related party transactions in a deeper level. The third part is the case background, on the basis of the previous theory to elaborate the Zixin Pharmaceutical Company's specific related party transaction facts and processes, for the fourth part of the case analysis and audit strategy to provide the factual basis. The fourth part is a detailed analysis of the causes of financial fraud in Zixin pharmaceutical industry, and put forward the feasibility audit strategy of increasing data and artificial intelligence to prevent financial fraud in listed companies. The fifth part is the conclusion and enlightenment, puts forward the deficiency of this paper and the expectation to the future.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F426.72

【参考文献】