發(fā)布時間：2018-05-31 20:18

  本文選題：關(guān)聯(lián)方 + 財務(wù)舞弊��； 參考：《吉林財經(jīng)大學(xué)》2017年碩士論文

【摘要】：近年來關(guān)聯(lián)方舞弊行為釀成審計失敗的案例司空見慣,導(dǎo)致社會公眾的利益得不到保證,這說明當(dāng)下中小會計師事務(wù)所的審計策略已不能有效地追蹤與規(guī)避那些致使其審計失敗的財務(wù)造假行為。關(guān)聯(lián)方舞弊交易在當(dāng)代金融界已經(jīng)成為各企業(yè)的常用手段,其中有些企業(yè)在某些壓力或機會的影響下,就會鋌而走險選擇相對容易隱蔽性又好控制的關(guān)聯(lián)方交易調(diào)節(jié)財務(wù)報表利潤,這一行為嚴重影響了金融市場的穩(wěn)定。但由于關(guān)聯(lián)交易的方式多樣化和行為隱蔽性,常用的審計策略又被被審計單位掌握,他們就會應(yīng)對審計師的審計策略將舞弊行為“合理化”。這一審計現(xiàn)狀說明,對被審計單位關(guān)聯(lián)方交易方面的重點檢查成為目前審計工作中首要完成的任務(wù)。我國證券市場只有加強監(jiān)督關(guān)聯(lián)方、完備關(guān)聯(lián)方監(jiān)督系統(tǒng)才能制止大股東侵吞小股東等人利益,維護資本市場正常運營具有重大意義。同時財務(wù)軟件開發(fā)公司要跟上現(xiàn)代新技術(shù)的發(fā)展,將大數(shù)據(jù)及人工智能等新科技運用到審計軟件領(lǐng)域,輔助審計師高質(zhì)量的完成審計任務(wù)。本文以紫鑫藥業(yè)股份有限公司為對象,對紫鑫藥業(yè)在關(guān)聯(lián)方交易舞弊審計過程出現(xiàn)的問題進行研究。第一部分是緒論,主要闡述了我國目前利用關(guān)聯(lián)方交易舞弊日益引起各方關(guān)注的現(xiàn)狀,進而提出了本文的研究目的及意義,同時詳細闡述了本文的主要內(nèi)容、研究方法。第二部分對關(guān)聯(lián)方交易理論及現(xiàn)狀分析進行了闡述,分析了關(guān)聯(lián)方交易的產(chǎn)生和發(fā)展的理論基礎(chǔ),更深層次探討關(guān)聯(lián)方交易舞弊及審計現(xiàn)狀。第三部分是案例背景介紹,在前面理論基礎(chǔ)上闡述紫鑫藥業(yè)具體的關(guān)聯(lián)交易事實和過程,為第四部分案例分析及審計策略的提出提供事實依據(jù)。第四部分就是詳細分析紫鑫藥業(yè)出現(xiàn)財務(wù)造假的原因,并且提出了運用傳統(tǒng)審計策略外加大數(shù)據(jù)和人工智能等新技術(shù)共同防范上市公司財務(wù)舞弊的可行性審計策略。第五部分是結(jié)論和啟示,提出本文的不足之處及對未來的期盼。
[Abstract]:In recent years, cases of related party fraud resulting in audit failure are commonplace, resulting in the public interests being not guaranteed. This shows that the audit strategies of small and medium-sized accounting firms can not effectively track and avoid the financial fraud that led to the audit failure. Related party fraud has become a common method in modern financial circles, some of which are under the influence of some pressure or opportunity. The related party transaction which is easy to conceal and easy to control will take the risk to adjust the profit of financial statement, which seriously affects the stability of financial market. However, due to the diversification of related party transactions and the concealment of behavior, common audit strategies are mastered by audit units, and they will respond to auditors' audit strategies to "rationalize" fraudulent practices. The current situation of the audit shows that the priority inspection of the related party transactions of the auditees is the most important task in the current audit work. Only by strengthening the supervision of related parties and perfecting the supervision system of related parties in the securities market of our country can we stop the large shareholders from embezzling the interests of the minority shareholders and maintain the normal operation of the capital market. At the same time, the financial software development company should keep up with the development of modern and new technology, apply the new technology such as big data and artificial intelligence to the field of audit software, assist auditors to complete the audit task of high quality. In this paper, Zixin Pharmaceutical Co., Ltd. is taken as the object to study the problems of Zixin Pharmaceutical Company in the auditing process of related party transactions. The first part is the introduction, which mainly expounds the current situation of using related party transaction fraud to attract more and more attention in China, and then puts forward the purpose and significance of this paper. At the same time, it expounds the main contents and research methods of this paper in detail. The second part expounds the theory and current situation of related party transactions, analyzes the theoretical basis of the emergence and development of related party transactions, and probes into the fraud and audit status of related party transactions in a deeper level. The third part is the case background, on the basis of the previous theory to elaborate the Zixin Pharmaceutical Company's specific related party transaction facts and processes, for the fourth part of the case analysis and audit strategy to provide the factual basis. The fourth part is a detailed analysis of the causes of financial fraud in Zixin pharmaceutical industry, and put forward the feasibility audit strategy of increasing data and artificial intelligence to prevent financial fraud in listed companies. The fifth part is the conclusion and enlightenment, puts forward the deficiency of this paper and the expectation to the future.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.4;F426.72

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