本文關(guān)鍵詞：關(guān)聯(lián)方交易：信息披露與審計風險　出處：《天津財經(jīng)大學》2013年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 關(guān)聯(lián)方交易 信息披露 審計風險

【摘要】：關(guān)聯(lián)方交易是證券市場上一直活躍存在的一種企業(yè)與其關(guān)聯(lián)方之間的交易。這種交易具有隱蔽、方便操作而且對財務(wù)狀況影響較大的特點,所以關(guān)聯(lián)方交易在上市公司的日常交易中漸漸增多。上市公司的信息披露是投資者關(guān)注的重點,我國已經(jīng)陸續(xù)出臺了一系列的法律法規(guī)對于規(guī)范關(guān)聯(lián)方交易的信息披露做出了貢獻,但是由于多種原因的存在,關(guān)聯(lián)方交易的信息披露還存在著許多問題,這無形中增加了注冊會計師的審計風險。關(guān)聯(lián)方交易的審計由于監(jiān)管不到位、上市公司內(nèi)部治理結(jié)構(gòu)混亂等原因的存在本身就較普通業(yè)務(wù)的審計風險高,再加上注冊會計師了解被審計單位關(guān)聯(lián)交易首先就要對其信息披露進行查看,上市公司有意或無意造成的關(guān)聯(lián)方交易信息披露的各種問題逐漸成為引起關(guān)聯(lián)方交易審計風險的主要方面,必須加以重視。 文章首先對我國關(guān)聯(lián)方交易信息披露存在的問題、引起關(guān)聯(lián)方交易審計高風險的原因等進行了闡述,并論述了關(guān)聯(lián)方交易信息披露與審計風險之間的關(guān)系。然后采用實證的方法對錯綜復(fù)雜的關(guān)聯(lián)方交易引起的審計風險是否會因為健全的關(guān)聯(lián)方交易信息披露而降低做出了統(tǒng)計。 研究結(jié)果表明關(guān)聯(lián)方交易信息披露的質(zhì)量和審計風險顯著負相關(guān),信息披露質(zhì)量越高,注冊會計師審計時面臨的風險越小。也就是說,通過規(guī)范上市公司關(guān)聯(lián)方交易信息披露的質(zhì)量,可以降低注冊會計師審計關(guān)聯(lián)方交易面臨的審計風險。在此基礎(chǔ)上文章提出了健全關(guān)聯(lián)方交易信息披露與降低關(guān)聯(lián)方交易審計風險的政策建議。
[Abstract]:The related party transaction is a kind of transaction between the enterprise and its related party, which is always active in the securities market. This kind of transaction has the characteristics of concealment, convenient operation and great influence on the financial situation. Therefore, related party transactions in the daily transactions of listed companies gradually increase. The disclosure of information of listed companies is the focus of investors' attention. China has issued a series of laws and regulations to standardize the information disclosure of related party transactions, but because of the existence of a variety of reasons, there are still many problems in the information disclosure of related party transactions. This virtually increases the audit risk of CPA. The audit risk of related party transactions is higher than that of ordinary business because the audit of related party transactions is not in place and the internal governance structure of listed companies is chaotic. In addition, the certified public accountants understand the related transactions of the audited units first of all to view their information disclosure. The problems of information disclosure of related party transactions caused by listed companies intentionally or unintentionally have gradually become the main aspects that cause audit risks of related party transactions, which must be paid more attention to. Firstly, the paper expounds the problems existing in the information disclosure of related party transactions in China, and the reasons for the high risk of related party transactions audit. It also discusses the relationship between information disclosure and audit risk of related party transactions. Then the empirical method is used to determine whether the audit risk caused by complicated related party transactions will be reduced by sound information disclosure of related party transactions. Low statistics are made. The results show that the quality of related party transaction information disclosure and audit risk significantly negative correlation, the higher the quality of information disclosure, CPA audit risk is smaller. That is to say. By standardizing the quality of information disclosure of related party transactions of listed companies. It can reduce the audit risk faced by CPA in auditing related party transactions. On this basis, the paper puts forward some policy suggestions on how to improve the disclosure of related party transaction information and reduce the audit risk of related party transactions.
【學位授予單位】：天津財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F233;F832.51

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本文編號：1413977