关联方关系及其交易的审计问题探究.docxVIP

关联方关系及其交易的审计问题探究 摘要：随着世界经济的不断发展及技术方法的不断改进，为了适应资本市场的激烈竞争，关联方关系及其交易已然成为企业现代市场经济生活中普遍存在的现象。由于关联方交易的价格可以由关联双方协商确定，因此关联方交易很容易成为上市公司调节利润、粉饰财务报表及控股股东等小范围群体谋取个人利益的手段。目前，国内外的上市公司普遍存在利用错综复杂的关联方交易进行盈余管理的行为。近年来，我国市场上越来越多的上市公司及管理层利用非公允关联方交易粉饰业绩、吸引投资者，一些大股东也不断通过这种方式侵害中小投资者的利益。这种界定不清又难以规制的关联方关系及其交易的兴起，无疑为审计领域带来一大难题。本文主要阐述分析关联方关系及其交易的审计问题，本文首先介绍了关联方交易与审计风险的理论，然后分析上市公司关联方交易的现状及审计情况，最后提出关联方关系及其交易的审计问题的建议。 关键词：关联方关系；交易；审计问题  The related party relation and its transaction audit question inquiry. Abstract: with the continuous development of world economy and the continuous improvement of technology and methods, in order to adapt to the fierce competition in the capital market, the related party relationships and transactions has become enterprises widespread phenomenon in the life of the modern market economy.Due to the price of related party transactions can be determined by the correlation both sides talks things over, so the affiliated party transactions is easy to become listed companies to adjust profit, whitewash financial statements and smaller groups such as the controlling shareholder to seek personal interests.At present, the listed companies at home and abroad generally have the behavior of using the complicated related party transactions to carry out earnings management.In recent years, more and more listed companies on the market in our country and the management and utilization of the unfair related party transactions whitewash performance, attract investors, some of the major shareholders are also constantly in this way the interests of small and medium-sized investors.This definition is unclear and difficult to regulate the related party relation and the rise of the transaction, undoubtedly brings a big problem to the audit field.Analysis of the purpose of this article is the audit of related party relationships and transactions with problems, this paper first introduces the related party transactions and audit risk theory, and analyzes the present situation and the aud