浅析上市公司关联方交易审计风险--以登云股份为例.docxVIP

- PAGE 浅析上市公司关联方交易审计风险——以登云股份为例 摘要 在这个全球经济飞速发展的时代，事物斗转星移日新月异，因此促成当代公司组织形式不断的变化。上市公司、中外合资公司、跨国公司、母子公司等吸引了人们的投资目光，公司与公司之间的洽谈交流贸易合作也促成了关联方交易的出现。我国上市公司经营活动中多次发生关联交易导致非标准的关联方交易数量呈逐年增长的趋势。经研究调查发现，关联交易、关联方交易产生的审计结果失败的案例很多，因为关联方交易具有隐蔽性所以关联交易也导致了内部控制产生重大缺陷，因此目前需要制定出能够指导上市公司规避关联方交易审计风险的指导方针。 本文主要应用上市公司关联交易审计风险的基本理论知识作为大框架背景，并结合登云股份的主要案例进行分析，得出登云股份公司在进行关联方交易的过程中所存在的问题，然后提出与之相应的管理办法和控制制度，总结出一些管理经验，为降低我国上市公司关联方交易审计风险的工作上贡献一点绵薄的力量。 关键词：关联方交易 审计风险 舞弊 Abstract In this era of rapid development of the global economy, we feel that things are moving with each passing day, which has led to constant changes in the organization of contemporary companies. Listed companies, Sino-foreign joint ventures, multinational corporations, parent-child companies, etc. have drawn the attention of the investment of pessoa. The negotiation and exchanges between the company and the company have also contributed to the emergence of related party transactions. The frequent occurrence of connected transactions of companies listed in China has led toan increase in the number of transactions with non-standard related parties.Research and surveys have found many examples of related party transactions and related party transactions that failed audit results. Related transactions also cause major internal control deficiencies because related party transactions are hidden. Therefore, it is necessary to formulate guidelines that can lead companies that are listed on the stock exchange to avoid the risks of auditing transactions with related parties. This document mainly applies the theoretical basic knowledge of the listed companys audit risk as a broad frame of reference, analyzes the main cases of Dengyuns actions and highlights the problems that Dengyun Co., Ltd. has in the process of transactions with parties correlated, therefore exposes the management methods and the corresponding control systems summarize part of the management experience and contribute with a small effort to the reduction of the a