上市公司关联方交易的审计风险研究--以M公司为例 (审计学专业).docVIP

PAGE PAGE 11 上市公司关联方交易的审计风险研究 --以M公司为例 摘要：在最近这几年里，上市公司中发生舞弊行为的事件屡见不鲜，各种舞弊手段层出不穷，这使得我们更加关注上市公司的舞弊手段，关联方交易舞弊也是上市公司的舞弊手段之一，上市公司经常利用关联方交易隐蔽性的特点进行财务舞弊行为。 本篇论文采取了M公司作为研究的对象，通过查阅国内外相关的资料和一些基本的理论知识，对M公司的关联方交易进行分析，关联方交易本身具有许多益处，上市公司进行关联方交易，既可以提高上市公司的运营效率，还可以让公司减少一些成本支出，增加公司收入，从而实现利润最大化的目标。但是关联方交易也有它的弊端，一些不良企业可以利用关联方交易隐藏企业的利润，为公司减少纳税，帮助公司的大股东隐藏其利益，这些不良行为都影响着证券市场的稳步发展。所以加深对关联交易的了解十分重要，研究上市公司在关联方交易中的惯用舞弊手段，才能更好的找到降低企业舞弊风险的策略和方法。 对关联方交易的研究意义重大，有利于帮助上市公司在关联方交易中找到更好的审计策略，帮助提高关联方交易审计技能，优化股权结构等。 关键词：关联方交易；风险控制；审计风险；M公司 Research on audit risk of related party transactions of listed companies ——Take M company as an example Abstract:In recent years, there are many cases of fraud in listed companies, and various kinds of fraud methods emerge in endlessly, which makes us pay more attention to the fraud methods of listed companies. The fraud of related party transactions is also one of the fraud methods of listed companies. Listed companies often use the characteristics of the concealment of related party transactions for financial fraud. This paper takes M company as the research object, through consulting the relevant materials and some basic theoretical knowledge at home and abroad, analyzes the related party transactions of M company, and the related party transactions have many benefits. The listed companys related party transactions can not only improve the operating efficiency of the listed company, but also reduce some costs and expenditures, and increase the companys revenue In order to achieve the goal of profit maximization. But related party transactions also have its disadvantages. Some bad enterprises can use related party transactions to hide the profits of enterprises, reduce taxes for the company, and help the major shareholders of the company to hide their interests. These bad behaviors affect the steady development of the securities market. Therefore, it is very important to deepen the understanding of related party transactions. Only by studying the common fraud me