上市公司关联交易识别与审计风险防范.docxVIP

PAGE PAGE 10 PAGE PAGE 10 摘要 随着经济日益发展，上市公司的组织架构、管理策略也不断优化和完善。关联方交易不仅便捷而且成本较低，同时具有隐匿性不易被发现，为了能够在激烈的市场竞争站稳脚跟谋求发展，关联方交易已经成上市公司操纵利润的重要手段。如果注册会计师不能正确识别与应对潜在的关联方交易审计风险，不仅会挫败中小投资者的信心以及对外部监管部门的信任 ，严重影响市场的健康发展，而且对会计事务所和注册会计师也会产生一些不良影响。鉴于关联方交易的复杂性、隐匿性以及操作手段的多样性，本文基于审计相关的理论基础，简单概括了关联方交易的定义及主要类型，介绍了几种关联方交易的识别方法，着重分析了在关联方交易中可能产生的审计风险，并针对可能产生的审计风险以企业为切入点提出了相应的关联方交易审计风险规避措施。 关键词：关联方;审计风险;规避措施;关联方交易识别 Abstract With the development of economy ,the organizational structure with management strategy of listed companies have been constantly optimized .In order to gain a firm foothold in the fierce market competition and seek development,related party transactions have become an important means for listed companies to manipulate profits.If certified public accountants fail to correctly identify and deal with the potential audit risks of related party transactions,it will not only frustrate the confidence of small and medium-sized investors and the trust of external regulatory authorities ,seriously affect the healthy development of the market ,but also have some adverse effects on accounting firms and certified public accountants.Because of the complexity of the related party transactions,secretiveness and operating methods of diversity,this article is based on the audit related theoretical basis,simply summarized the definition and main types of related party transactions,this paper introduces several kinds of related party transactions recognition method,analyzed the possible audit risks in related party transactions,and for possible audit risk to enterprises as the breakthrough point puts forward the corresponding audit risk aversion measures related party transactions. Key words: Related party；Identification of related party transactions；Audit risks；Avoidance measure 目录 一、 关联方交易的含义及主要类型 1 （一） 关联方交易的含义 1 （二） 关联方交易的主要类型 2 二、 关联方交易识别的方法 3 （一） 了解被审计单位及其环境，查找操纵动机 3 （二） 运用检查、询问、函证等多重手段寻找审计证据 3 （三） 实质重于形式，关注细节抓住本质 4 （四） 实施扩大审计程序或追加审计程序 4 三、 因上市公司存在关联方交易致注册会