上市公司关联方交易审计问题研究—基于尔康制药案例的分析.pdfVIP

Abstract In the past research, the case of indirect related party fraud is relatively rare, mor e is the study of direct related party fraud. The report shows that up to now, nearly 90 percent of companies have some degree of related party transactions. There are a large number of enterprises related party transactions, mainly because the price of this tran saction is usually decided by the two sides of the transaction, if the two belong to the correlation, the transaction price is naturally easy to discuss. Therefore, more and mor e enterprises want to inflate operating income and operating profit through related part y transactions, so as to better attract more investors. Such frauds are often hidden and not easy to detect, creating problems for auditors. This article first to what is indirectl y related party and how to identify the indirect related party transactions made a intro duction, using the method of literature research and case study of this kind of financia l fraud technique, and then to er kang pharmaceutical indirectly affiliated party fraud a s case analysis, through the analysis of the whole process of fraud, er kang pharmaceu tical analysis of the use of fraud methods summing up experience, put forward the aud it opinion, indirect identification signal related party audit summary, for the future in order to add accurate and effective. Key words : Financial fraud; Related party transaction; The audit improvement 第 1 章 绪论 1.1 选题背景及意义 1.1.1 选题背景 近些年来关联方交易的财务舞弊现象时有发生，而关联方交易舞弊问题的隐 蔽性，给负责审计此类案例的注册会计师造成了不小的困扰。一旦审计失败，审 计人员及其事务所不仅会因此面临经济赔偿问题还会给事务所造成名誉上的损 失。因此，审计人员在面对关联方交易审计问题时要更加谨慎，会计师事务所也 要重视培养相关的审计人才。本文在对尔康制药与其关联方交易舞弊问题进行分 析的基础上，一方面要对舞弊审计提出审计改进意见，另一方面要识别出更多有 关上市公司关联方交易舞弊识别的信号，进一步完善审计的分析程序。 1.1.2 选题意义 （1）理论意义 本文的理论意义主要有两点。 其一，为发现上市公司关联方交易舞弊提供新的研究方向。在现有的文献中 能查阅到的几乎都是有关直接关联方交易舞弊的案例，而尔康制药案例中出现的 是间接关联方舞弊，这种舞弊手法较为新颖