發(fā)布時(shí)間：2018-10-04 20:11

【摘要】：隨著改革開放的不斷深入和經(jīng)濟(jì)體制改革的不斷深化,我國資本市場也在不斷地發(fā)展完善。為了應(yīng)對(duì)越發(fā)激烈的市場競爭、取得戰(zhàn)略優(yōu)勢(shì)以及實(shí)現(xiàn)生產(chǎn)經(jīng)營規(guī)模的擴(kuò)大,很多上市公司往往會(huì)通過兼并、合并、聯(lián)營等渠道來取得其他企業(yè)的權(quán)益或與之進(jìn)行合作、合資經(jīng)營,伴隨而來的還有上市公司對(duì)關(guān)聯(lián)方交易的不法利用。關(guān)聯(lián)方交易是把雙刃劍,一方面它可以提高經(jīng)濟(jì)效率和效益,在一定程度上降低關(guān)聯(lián)企業(yè)的交易成本;另一方面它也可以利用其復(fù)雜性、隱蔽性和多樣性的特點(diǎn)為關(guān)聯(lián)企業(yè)提供財(cái)務(wù)舞弊、利潤操縱的可能,而這些無疑給注冊(cè)會(huì)計(jì)師審計(jì)工作增加了不少的難題,大大加劇了審計(jì)風(fēng)險(xiǎn),因此研究關(guān)聯(lián)方交易審計(jì)具有相當(dāng)高的現(xiàn)實(shí)意義。本文重點(diǎn)核心內(nèi)容是關(guān)于BS公司關(guān)聯(lián)方交易舞弊審計(jì)的的案例分析,介紹了公司概況和事務(wù)所對(duì)其實(shí)施的相關(guān)審計(jì)程序,對(duì)關(guān)聯(lián)方交易舞弊的主要手段以及審計(jì)失敗的原因等進(jìn)行了分析總結(jié),并結(jié)合案例的實(shí)際情況提出了具有針對(duì)性的相關(guān)審計(jì)對(duì)策和建議。BS公司關(guān)聯(lián)方交易舞弊的直接動(dòng)機(jī)是為防退市,如此目的也是當(dāng)前我國諸多經(jīng)營狀況不佳的上市公司相繼“效仿”的原因。BS公司的舞弊手段主要有關(guān)聯(lián)購銷交易、關(guān)聯(lián)方違規(guī)擔(dān)保、關(guān)聯(lián)方大額占用資金等,但深圳鵬城會(huì)計(jì)師事務(wù)所和北京天華會(huì)計(jì)師事務(wù)所都沒能履行應(yīng)盡的審計(jì)職責(zé),導(dǎo)致BS公司審計(jì)失敗。關(guān)于這些審計(jì)問題,本文進(jìn)行了分析總結(jié),并提出了有針對(duì)性的相關(guān)審計(jì)對(duì)策和措施,詳情如下:有效識(shí)別關(guān)聯(lián)方關(guān)系和關(guān)聯(lián)方交易;建立有針對(duì)的進(jìn)一步審計(jì)程序;加強(qiáng)會(huì)計(jì)師事務(wù)所內(nèi)部的審計(jì)業(yè)務(wù)質(zhì)量控制;提升注冊(cè)會(huì)計(jì)師的綜合素質(zhì)和勝任能力等。
[Abstract]:With the deepening of reform and opening up and the deepening of economic system reform, China's capital market is constantly developing and perfecting. In order to cope with the increasingly fierce market competition, obtain strategic advantages and realize the expansion of the scale of production and management, many listed companies will often acquire the rights and interests of other enterprises or cooperate with them through mergers, and joint ventures. Joint venture, accompanied by listed companies on the related party transactions illegal use. Related party transaction is a double-edged sword. On the one hand, it can improve economic efficiency and benefit, and reduce the transaction cost of affiliated enterprises to a certain extent; on the other hand, it can also take advantage of its complexity. The characteristics of concealment and diversity provide the possibility of financial fraud and profit manipulation for affiliated enterprises, and these undoubtedly add a lot of difficulties to the audit work of certified public accountants, and greatly aggravate the audit risks. Therefore, the study of related party transactions audit has a high practical significance. This paper focuses on the core content of the BS company related party transactions fraud audit case analysis, introduced the general situation of the company and the firm to implement the relevant audit procedures, The main means of fraud in related party transactions and the causes of audit failure are analyzed and summarized. Combined with the actual situation of the case, this paper puts forward some relevant audit countermeasures and suggestions. The direct motive of related party transaction fraud of BS company is to prevent delisting. This purpose is also the reason why many of the listed companies in poor operating conditions in our country have successively "imitated". The fraud means of BS companies are mainly related to purchase and sale transactions, related party illegal guarantee, associated party large amount of funds occupied, etc. However, both Shenzhen Pengcheng Accounting firm and Beijing Tianhua Accounting firm failed to perform their audit duties, which resulted in the audit failure of BS. About these audit problems, this article has carried on the analysis summary, and has proposed the pertinence related audit countermeasure and the measure, the detail is as follows: effectively identifies the related party relations and the related party transaction, establishes the directed further audit procedure; Strengthen internal audit quality control of accounting firms, improve the comprehensive quality and competence of certified public accountants.
【學(xué)位授予單位】：中國財(cái)政科學(xué)研究院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

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