上市公司关联方交易审计策略探析.doc

PAGE PAGE 26 上市公司关联方交易审计策略探析 摘要： 随着资本市场的不断发展，关联方交易已成为上市公司日常经营的重要组成部分。近年来，上市公司利用关联方交易进行财务舞弊的案例不胜枚举。从国外轰动一时的“安然事件”到国内的“银广夏”、“万福生科”等财务造假丑闻，无不涉及到了非公允的关联方交易。同时，关联方交易操纵形式的多样化、复杂性及隐秘性，使得审计难度加大，审计风险提高，危害审计师的声誉。 本文对绿大地关联方造假事件进行案例分析，从关联方交易审计的角度出发，结合关联方交易及关联方审计的相应理论，探讨当前关联方交易现状和关联交易审计存在的问题，分析绿大地隐性的关联方交易及其审计的不足之处，最后从法律制度、会计师自身素质、审计程序三个角度探讨有针对性的审计策略。 关键词：关联方关联方交易审计策略绿大地 Audit Strategy of related party transactions in Listed Companies Abstract: With the continuous development of capital markets, related party transactions have become an important part of the daily operations of listed companies. In recent years, there have been numerous cases that listed companies conduct financial fraud through related party transactions. From abroad sensational Enron to domestic Guangxia, WANFU BIOTECHLOGY WFB and other financial fraud scandals, all related to the non-fair related party transactions. Meanwhile, due to the diversity, complexity and secrecy of related party transactions in the form of manipulation, auditors find it more difficult to run audit procedures and audit risk increase accordingly, resulting of harming the reputation of the auditors. Based a financial fraud case study of Yunnan Green-land, from the perspective of related party transactions audit, combined with related party transactions and the corresponding theory of related party audit , this paper aim to discuss current issues with related party transaction status and related transactions Auditing, analyzing hidden related party transactions and audit deficiencies. Also the paper elaborates effective audit strategies within three perspectives——legal system, the capacity of auditors and audit procedures. Keywords: Related party Related-party transaction Audit strategy YUNNAN GREEN-LAND BIOLOGICAL TECHNOLOGY CO.LTD 一、导论 （一）研究背景 改革开放以来，随着国内资本市场的迅猛发展，关联方交易呈现多样化、频繁化的局面，更是成为了学术研究关注的重点。企业通过兼并、合并及联营等方式使得它们之间的关系变得更为错综复杂，关联方关系由此形成。而关联方交易是在关联方之间进行的，其规模在不断扩大，形式更是繁多。关联方交易具有两面性，一方面它有利于降低交易成本、提高资源的利用率，以实现公司利润最大化，提高绩效；另一方面，它为管理者操