YM公司关联方交易舞弊的审计案例研究

发布时间：2019-04-30 16:26

【摘要】：随着经济发展日趋国际化和多元化,商业竞争变得越来越激烈,企业财务结构也随之变得更加复杂,使得舞弊行为更加难以辨别。仅在2016年这一年里,共计135份行政处罚决定书就从中国证监会发出,其中的11份都涉及到财务造假问题,如康华农业、北大荒农业、山东好当家、大智慧等会计舞弊事件,其中欣泰电气更是因为造假退市的第一单被载入史册,而国外也曝光了东芝涉及通讯业务的财务造假,虚增利润58亿日元,不断挑战着世人敏感的神经。日益泛滥的会计舞弊,让投资者和债权人遭受了巨额的经济损失,同时也使资本市场的信任危机进一步激化,给全球经济带来了巨大的影响。其中,关联方交易是上市公司进行财务舞弊的主要手段,注册会计师在执行关联方交易审计业务中,如何发现、揭示财务舞弊?这是投资者非常关注的问题。关联方交易是一种特殊的交易形式,其利弊也都存在:一方面,如果从制度经济学的层面考虑,它受市场竞争原则的约束比传统的独立交易要少很多,因此,关联方交易可以节约大量的管理成本、监督成本、信息成本,达到节约成本的目的,实现公司集团的权益利润最大化;另一方面,如果从法律层面考虑,实际上,关联方交易的双方在法律角度上的平等并不意味着完全平等。当受到利益动机的诱导和驱使,公司的实际控制权往往会被关联人进行滥用。因此,只靠企业自身的自律行为已不能满足要求,加大外部审计机构对于关联方交易的审计力度势在必行。本文以YM公司作为研究对象,具体分析了 YM公司在关联方交易舞弊的审计过程出现的问题。首先是绪论部分,主要阐述了论文的研究背景、研究意义、研究内容以及研究方法。其次为案例描述,先叙述了研究对象YM公司的基本情况,接下来描述了 YM公司的关联方交易概况,并从注册会计师角度描述了注册会计师审计失职和注册会计师职业中“熟视无睹”终食“恶果”两个典型事件反映出审计舞弊的问题。再次为YM公司关联方交易舞弊的审计成因分析。先论述了舞弊审计的概念及其理论依据,并运用舞弊三角理论和委托代理理论,分析了 YM公司关联方交易舞弊的审计问题的成因。然后针对产生问题的原因提出对策和建议。第五部分是结束语,该部分对全文进行了总结,并指出本文存在的不足。
[Abstract]:With the economic development becoming more and more internationalized and diversified, the business competition becomes more and more fierce, and the financial structure of the enterprise becomes more complicated, which makes the fraud more difficult to distinguish. In 2016 alone, a total of 135 administrative penalty decisions were issued from the China Securities Regulatory Commission, of which 11 were related to financial fraud, such as Kanghua Agriculture, Beidahuang Agriculture, Shandong good House, Big Wisdom, and other accounting fraud incidents. Among them, Xintai Electric was listed in history for the first time because of false delisting, while foreign countries also exposed Toshiba's financial fraud related to the communications business, inflating profits by 5.8 billion yen, constantly challenging the sensitive nerves of the world. The increasingly rampant accounting fraud has caused investors and creditors to suffer huge economic losses. At the same time, the crisis of trust in the capital market has been further intensified, which has brought a great impact on the global economy. Among them, related party transactions are the main means of financial fraud in listed companies. How can CPA discover and reveal financial fraud in the audit of related party transactions? This is an issue of great concern to investors. Related party transaction is a special form of transaction, and its advantages and disadvantages also exist: on the one hand, if it is considered from the perspective of institutional economics, it is much less bound by the market competition principle than the traditional independent transaction, so, Related party transactions can save a lot of management costs, supervision costs, information costs, to achieve the purpose of saving costs, to maximize the interests and profits of corporate groups; On the other hand, from the legal point of view, in fact, the legal equality of the two parties in the related party transaction does not mean full equality. When induced and driven by interest motivation, the actual control of the company is often abused by the associates. Therefore, the self-discipline behavior of enterprises can no longer meet the requirements, it is imperative to strengthen the audit of related party transactions by external audit institutions. In this paper, YM Company as the object of study, the specific analysis of YM Company in the related party transaction fraud audit process problems. The first part is the introduction, which mainly describes the research background, research significance, research content and research methods. Second is the case description, first describes the basic situation of the research object YM, then describes the related party transactions of YM Company, and then describes the general situation of the related party transactions of YM Company. From the point of view of CPA, this paper describes two typical events of CPA audit malpractice, namely, "ignore" and "turn a blind eye" to "bad results" in CPA profession, which reflect the problem of audit fraud. Again for the YM company related party transaction fraud audit cause analysis. This paper first discusses the concept of fraud audit and its theoretical basis, and analyzes the causes of the audit problem of related party transaction fraud in YM Company by using the theory of fraud triangle and principal-agent theory. Then put forward the countermeasures and suggestions to the causes of the problems. The fifth part is the conclusion, this part summarizes the full text, and points out the shortcomings of this paper.
【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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