【摘要】：從國際范圍來看,關(guān)聯(lián)方關(guān)系及交易是隨著世界范圍內(nèi)的公司組織形式和治理結(jié)構(gòu)的演變,在跨國公司、母子公司制及總分公司制得到廣泛運用時出現(xiàn)的。由于關(guān)聯(lián)交易的價格可由關(guān)聯(lián)雙方協(xié)商確定,關(guān)聯(lián)交易很容易成為調(diào)節(jié)利潤、避稅和一些團(tuán)體或個人謀利的手段。當(dāng)前,國際國內(nèi)上市公司中,較多地存在利用錯綜復(fù)雜的關(guān)聯(lián)方關(guān)系,頻繁發(fā)生關(guān)聯(lián)交易進(jìn)行盈余管理行為。在中國,與關(guān)聯(lián)交易的普遍性并存的是濫用關(guān)聯(lián)交易,相當(dāng)多的上市公司及其控股股東利用非公允關(guān)聯(lián)交易粉飾業(yè)績、操縱利潤,嚴(yán)重?fù)p害中小投資者的利益。關(guān)聯(lián)方關(guān)系及其交易的出現(xiàn),給審計領(lǐng)域帶來了一個新的難點。關(guān)聯(lián)方關(guān)系的界定不清、不正常的關(guān)聯(lián)方交易都使得審計難度加大,同時增加了注冊會計師的審計風(fēng)險。那么,關(guān)聯(lián)方交易審計風(fēng)險的涵義是什么,影響關(guān)聯(lián)方交易審計風(fēng)險的要素有哪些,可采取哪些程序和方法來防范關(guān)聯(lián)方交易審計風(fēng)險,如何通過制度建設(shè)從宏觀環(huán)境上改善關(guān)聯(lián)方交易審計環(huán)境,針對這些問題,本文共分五個部分來闡述: 第一部分是引言,主要闡述本文選題的背景及意義,相關(guān)問題的國內(nèi)外研究現(xiàn)狀; 第二部分是關(guān)聯(lián)方關(guān)系及其交易的理論分析,分別對關(guān)聯(lián)方關(guān)系及關(guān)聯(lián)方交易進(jìn)行了界定,并論述了關(guān)聯(lián)方交易的性質(zhì)及其兩面性; 第三部分是關(guān)聯(lián)方交易審計風(fēng)險的研究,首先闡述了審計風(fēng)險的基本理論,然后在此基礎(chǔ)上歸納了關(guān)聯(lián)方交易審計風(fēng)險的涵義,以及關(guān)聯(lián)方交易審計風(fēng)險的構(gòu)成要素; 第四部分是關(guān)聯(lián)方交易審計風(fēng)險防范的研究,是本文的重點內(nèi)容,也是本文創(chuàng)新點集中的部分。這部分針對關(guān)聯(lián)方交易審計的特點,結(jié)合我國關(guān)聯(lián)方交易現(xiàn)狀,提出了關(guān)聯(lián)方交易審計的程序與方法,最后從制度建設(shè)的高度對于規(guī)范我國關(guān)聯(lián)方交易及防范關(guān)聯(lián)方交易審計風(fēng)險進(jìn)行了探討; 第五部分對本文進(jìn)行了總結(jié)并對本論題進(jìn)行了展望。
[Abstract]:From the international perspective, the relation and transaction of related party appear when the transnational corporation, the mother and the son company system and the total division company system are widely used with the evolution of the organization form and the governance structure of the company in the world. Since the price of related party transactions can be determined by negotiation between the two parties, related party transactions can easily become a means of regulating profits, tax avoidance and the profit of some groups or individuals. At present, in international and domestic listed companies, earnings management behavior occurs frequently by using complicated related party relationship. In China, the abuse of related party transactions is common with the universality of related party transactions. A considerable number of listed companies and their controlling shareholders use unfair related party transactions to whitewash their performance, manipulate profits, and seriously harm the interests of small and medium-sized investors. The appearance of related party relationship and its transaction brings a new difficulty to audit field. The definition of the relationship between related parties is unclear and the abnormal related party transactions increase the difficulty of audit and increase the audit risk of CPA. Then, what is the meaning of the audit risk of related party transaction, what are the factors that affect the audit risk of related party transaction, what procedures and methods can be adopted to prevent the audit risk of related party transaction, How to improve the audit environment of related party transaction through the system construction, aiming at these problems, this paper is divided into five parts: the first part is the introduction, mainly expounds the background and significance of this topic. Domestic and foreign research status of related issues; The second part is the theoretical analysis of the related party relationship and its transaction, respectively, defining the related party relationship and related party transaction, and discussing the nature and dual character of the related party transaction. The third part is the related party transaction audit risk research, first elaborated the audit risk basic theory, then summed up the related party transaction audit risk connotation, And the constituent elements of audit risk of related party transaction; The fourth part is the related party transaction audit risk prevention research, is the key content of this article, also is this article innovation point centralized part. According to the characteristics of related party transaction audit and the current situation of related party transaction in our country, this part puts forward the procedure and method of related party transaction audit. Finally, it discusses the standardization of related party transactions and the prevention of audit risks of related party transactions from the height of system construction. The fifth part has carried on the summary to this article and has carried on the prospect to this topic.
【學(xué)位授予單位】：中國地質(zhì)大學(xué)（北京）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.4

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本文編號：2297056