BS公司关联方交易舞弊审计案例研究

发布时间：2018-10-04 20:11

【摘要】：随着改革开放的不断深入和经济体制改革的不断深化,我国资本市场也在不断地发展完善。为了应对越发激烈的市场竞争、取得战略优势以及实现生产经营规模的扩大,很多上市公司往往会通过兼并、合并、联营等渠道来取得其他企业的权益或与之进行合作、合资经营,伴随而来的还有上市公司对关联方交易的不法利用。关联方交易是把双刃剑,一方面它可以提高经济效率和效益,在一定程度上降低关联企业的交易成本;另一方面它也可以利用其复杂性、隐蔽性和多样性的特点为关联企业提供财务舞弊、利润操纵的可能,而这些无疑给注册会计师审计工作增加了不少的难题,大大加剧了审计风险,因此研究关联方交易审计具有相当高的现实意义。本文重点核心内容是关于BS公司关联方交易舞弊审计的的案例分析,介绍了公司概况和事务所对其实施的相关审计程序,对关联方交易舞弊的主要手段以及审计失败的原因等进行了分析总结,并结合案例的实际情况提出了具有针对性的相关审计对策和建议。BS公司关联方交易舞弊的直接动机是为防退市,如此目的也是当前我国诸多经营状况不佳的上市公司相继“效仿”的原因。BS公司的舞弊手段主要有关联购销交易、关联方违规担保、关联方大额占用资金等,但深圳鹏城会计师事务所和北京天华会计师事务所都没能履行应尽的审计职责,导致BS公司审计失败。关于这些审计问题,本文进行了分析总结,并提出了有针对性的相关审计对策和措施,详情如下:有效识别关联方关系和关联方交易;建立有针对的进一步审计程序;加强会计师事务所内部的审计业务质量控制;提升注册会计师的综合素质和胜任能力等。
[Abstract]:With the deepening of reform and opening up and the deepening of economic system reform, China's capital market is constantly developing and perfecting. In order to cope with the increasingly fierce market competition, obtain strategic advantages and realize the expansion of the scale of production and management, many listed companies will often acquire the rights and interests of other enterprises or cooperate with them through mergers, and joint ventures. Joint venture, accompanied by listed companies on the related party transactions illegal use. Related party transaction is a double-edged sword. On the one hand, it can improve economic efficiency and benefit, and reduce the transaction cost of affiliated enterprises to a certain extent; on the other hand, it can also take advantage of its complexity. The characteristics of concealment and diversity provide the possibility of financial fraud and profit manipulation for affiliated enterprises, and these undoubtedly add a lot of difficulties to the audit work of certified public accountants, and greatly aggravate the audit risks. Therefore, the study of related party transactions audit has a high practical significance. This paper focuses on the core content of the BS company related party transactions fraud audit case analysis, introduced the general situation of the company and the firm to implement the relevant audit procedures, The main means of fraud in related party transactions and the causes of audit failure are analyzed and summarized. Combined with the actual situation of the case, this paper puts forward some relevant audit countermeasures and suggestions. The direct motive of related party transaction fraud of BS company is to prevent delisting. This purpose is also the reason why many of the listed companies in poor operating conditions in our country have successively "imitated". The fraud means of BS companies are mainly related to purchase and sale transactions, related party illegal guarantee, associated party large amount of funds occupied, etc. However, both Shenzhen Pengcheng Accounting firm and Beijing Tianhua Accounting firm failed to perform their audit duties, which resulted in the audit failure of BS. About these audit problems, this article has carried on the analysis summary, and has proposed the pertinence related audit countermeasure and the measure, the detail is as follows: effectively identifies the related party relations and the related party transaction, establishes the directed further audit procedure; Strengthen internal audit quality control of accounting firms, improve the comprehensive quality and competence of certified public accountants.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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