紫鑫药业关联交易审计的案例研究
发布时间：2018-11-18 20:09
【摘要】：证券市场发展的活跃性在一定程度上有益于我国市场经济的蓬勃发展,但这些机遇中也夹杂着一定的风险。企业通过企业合并等多种不同的方式来使自身的规模增大,增强在行业中的竞争能力。这些现象随着经济的发展日益增多。不少企业,例如联想公司已经实现了跨国并购。在实现经济高速发展的过程中,企业之间的关系也越来越复杂,关联方之间的交易日益增多,交易金额也逐步增大,关联交易日益受到各方相关者的关注。“银广夏事件”,“安然事件”这些舞弊案例历历在目,任何信息使用者都因为上市公司的财务造假以及事务所的审计失败而或多或少地受到影响。鉴于关联方交易隐蔽,种类多种多样的特征,经常在这个领域出现审计失败的现象。为了更多更好地反应上市公司关联方交易的实际情况,使上市公司的真面目在投资者以及各个财务信息使用者面前展现出来,同时也帮助上市公司在利益相关者心中树立良好的企业形象,让公司的价值得到充分的体现。本文首先介绍了关联交易的相关背景资料,研究关联交易审计的目的和意义以及内容与方法。紧接着,在了解紫鑫药业关联方交易审计背景的前提下,通过与有相关经验的审计人员进行沟通,找出中准会计师事务所在紫鑫药业关联方交易审计过程中存在的不足之处。这些问题主要包括有审计人员没有保持应有的职业怀疑态度、会计师事务所质量控制方面存在缺陷、未完全识别所有关联方等。接着根据这些问题从员工执业能力、会计师事务所与质量相关制度的建设、高管层社会关系及重要客户和供应商的调查以及关联交易审计程序等几个方面对出现这些审计问题的原因进行系统的分析,并根据分析结果提出关于该案例的建议,为会计师事务所以及注册会计师在未来处理相似案件时,提供一些思路,为审计人员更全面的进行审计提供建设性的启示与思考。
[Abstract]:To some extent, the active development of the securities market is beneficial to the vigorous development of our market economy, but these opportunities are also mixed with certain risks. Enterprises increase their scale and enhance their competitiveness in the industry by different ways such as merger. These phenomena are increasing with the development of economy. Many companies, such as Lenovo, have achieved cross-border mergers and acquisitions. In the process of realizing the rapid development of economy, the relationship between enterprises is becoming more and more complex, the transactions between related parties are increasing day by day, the transaction amount is also gradually increasing, and the related party transactions have been paid more and more attention by the parties concerned. "Bank Guangxia", "Enron" these fraud cases are clear, any information users are more or less affected by the financial fraud of listed companies and the audit failure of the firm more or less affected. In view of the covert and diversified characteristics of related party transactions, audit failures often occur in this field. In order to more and better reflect the actual situation of related party transactions of listed companies, so that the true features of listed companies can be displayed in front of investors and various users of financial information, At the same time, it also helps the listed company to set up a good corporate image in the stakeholders' mind, so that the value of the company can be fully reflected. This paper first introduces the relevant background information of related transactions, studies the purpose, significance, contents and methods of related party transactions audit. Then, on the premise of understanding the background of the audit of the related party transactions in Zixin Pharmaceutical Industry, through the communication with the auditors with relevant experience, we find out the shortcomings of the accounting firms in the audit process of the related party transactions of Zixin Pharmaceutical Industry. These problems include the auditors' failure to maintain their due professional skepticism, the defects in the quality control of accounting firms, and the incomplete identification of all related parties. Then according to these problems, from the construction of employee's professional ability, accounting firm and quality related system, The causes of these audit problems are systematically analyzed from several aspects, such as senior management social relations, investigation of important customers and suppliers, and related party transaction audit procedures, and recommendations on the case are put forward based on the analysis results. It provides some ideas for accounting firms and certified public accountants to deal with similar cases in the future, and provides constructive inspiration and thinking for auditors to conduct more comprehensive audit.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
本文编号：2341070
[Abstract]:To some extent, the active development of the securities market is beneficial to the vigorous development of our market economy, but these opportunities are also mixed with certain risks. Enterprises increase their scale and enhance their competitiveness in the industry by different ways such as merger. These phenomena are increasing with the development of economy. Many companies, such as Lenovo, have achieved cross-border mergers and acquisitions. In the process of realizing the rapid development of economy, the relationship between enterprises is becoming more and more complex, the transactions between related parties are increasing day by day, the transaction amount is also gradually increasing, and the related party transactions have been paid more and more attention by the parties concerned. "Bank Guangxia", "Enron" these fraud cases are clear, any information users are more or less affected by the financial fraud of listed companies and the audit failure of the firm more or less affected. In view of the covert and diversified characteristics of related party transactions, audit failures often occur in this field. In order to more and better reflect the actual situation of related party transactions of listed companies, so that the true features of listed companies can be displayed in front of investors and various users of financial information, At the same time, it also helps the listed company to set up a good corporate image in the stakeholders' mind, so that the value of the company can be fully reflected. This paper first introduces the relevant background information of related transactions, studies the purpose, significance, contents and methods of related party transactions audit. Then, on the premise of understanding the background of the audit of the related party transactions in Zixin Pharmaceutical Industry, through the communication with the auditors with relevant experience, we find out the shortcomings of the accounting firms in the audit process of the related party transactions of Zixin Pharmaceutical Industry. These problems include the auditors' failure to maintain their due professional skepticism, the defects in the quality control of accounting firms, and the incomplete identification of all related parties. Then according to these problems, from the construction of employee's professional ability, accounting firm and quality related system, The causes of these audit problems are systematically analyzed from several aspects, such as senior management social relations, investigation of important customers and suppliers, and related party transaction audit procedures, and recommendations on the case are put forward based on the analysis results. It provides some ideas for accounting firms and certified public accountants to deal with similar cases in the future, and provides constructive inspiration and thinking for auditors to conduct more comprehensive audit.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
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