【摘要】：證券市場發(fā)展的活躍性在一定程度上有益于我國市場經濟的蓬勃發(fā)展,但這些機遇中也夾雜著一定的風險。企業(yè)通過企業(yè)合并等多種不同的方式來使自身的規(guī)模增大,增強在行業(yè)中的競爭能力。這些現(xiàn)象隨著經濟的發(fā)展日益增多。不少企業(yè),例如聯(lián)想公司已經實現(xiàn)了跨國并購。在實現(xiàn)經濟高速發(fā)展的過程中,企業(yè)之間的關系也越來越復雜,關聯(lián)方之間的交易日益增多,交易金額也逐步增大,關聯(lián)交易日益受到各方相關者的關注。“銀廣夏事件”,“安然事件”這些舞弊案例歷歷在目,任何信息使用者都因為上市公司的財務造假以及事務所的審計失敗而或多或少地受到影響。鑒于關聯(lián)方交易隱蔽,種類多種多樣的特征,經常在這個領域出現(xiàn)審計失敗的現(xiàn)象。為了更多更好地反應上市公司關聯(lián)方交易的實際情況,使上市公司的真面目在投資者以及各個財務信息使用者面前展現(xiàn)出來,同時也幫助上市公司在利益相關者心中樹立良好的企業(yè)形象,讓公司的價值得到充分的體現(xiàn)。本文首先介紹了關聯(lián)交易的相關背景資料,研究關聯(lián)交易審計的目的和意義以及內容與方法。緊接著,在了解紫鑫藥業(yè)關聯(lián)方交易審計背景的前提下,通過與有相關經驗的審計人員進行溝通,找出中準會計師事務所在紫鑫藥業(yè)關聯(lián)方交易審計過程中存在的不足之處。這些問題主要包括有審計人員沒有保持應有的職業(yè)懷疑態(tài)度、會計師事務所質量控制方面存在缺陷、未完全識別所有關聯(lián)方等。接著根據(jù)這些問題從員工執(zhí)業(yè)能力、會計師事務所與質量相關制度的建設、高管層社會關系及重要客戶和供應商的調查以及關聯(lián)交易審計程序等幾個方面對出現(xiàn)這些審計問題的原因進行系統(tǒng)的分析,并根據(jù)分析結果提出關于該案例的建議,為會計師事務所以及注冊會計師在未來處理相似案件時,提供一些思路,為審計人員更全面的進行審計提供建設性的啟示與思考。
[Abstract]:To some extent, the active development of the securities market is beneficial to the vigorous development of our market economy, but these opportunities are also mixed with certain risks. Enterprises increase their scale and enhance their competitiveness in the industry by different ways such as merger. These phenomena are increasing with the development of economy. Many companies, such as Lenovo, have achieved cross-border mergers and acquisitions. In the process of realizing the rapid development of economy, the relationship between enterprises is becoming more and more complex, the transactions between related parties are increasing day by day, the transaction amount is also gradually increasing, and the related party transactions have been paid more and more attention by the parties concerned. "Bank Guangxia", "Enron" these fraud cases are clear, any information users are more or less affected by the financial fraud of listed companies and the audit failure of the firm more or less affected. In view of the covert and diversified characteristics of related party transactions, audit failures often occur in this field. In order to more and better reflect the actual situation of related party transactions of listed companies, so that the true features of listed companies can be displayed in front of investors and various users of financial information, At the same time, it also helps the listed company to set up a good corporate image in the stakeholders' mind, so that the value of the company can be fully reflected. This paper first introduces the relevant background information of related transactions, studies the purpose, significance, contents and methods of related party transactions audit. Then, on the premise of understanding the background of the audit of the related party transactions in Zixin Pharmaceutical Industry, through the communication with the auditors with relevant experience, we find out the shortcomings of the accounting firms in the audit process of the related party transactions of Zixin Pharmaceutical Industry. These problems include the auditors' failure to maintain their due professional skepticism, the defects in the quality control of accounting firms, and the incomplete identification of all related parties. Then according to these problems, from the construction of employee's professional ability, accounting firm and quality related system, The causes of these audit problems are systematically analyzed from several aspects, such as senior management social relations, investigation of important customers and suppliers, and related party transaction audit procedures, and recommendations on the case are put forward based on the analysis results. It provides some ideas for accounting firms and certified public accountants to deal with similar cases in the future, and provides constructive inspiration and thinking for auditors to conduct more comprehensive audit.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.4

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