上市公司关联交易审计探析  

Discussion on Auditing Connected Transactions among Listed Companies

作　　者：李丽新 LI Lixin(School of Accounting,Guangdong University of Foreign Studies,Guangzhou,Guangdong 510006,China)

机构地区：[1]广东外语外贸大学会计学院,广东广州510006

出　　处：《山东商业职业技术学院学报》2018年第5期11-14,共4页Journal of Shandong Institute of Commerce and Technology

摘　　要：关联交易已经演变成为上市公司财务舞弊的主要工具之一。具体来说,关联交易舞弊的常见表现形式主要有利用关联方虚构交易、关联交易不公允和关联方交易非关联化。面对这些现象,注册会计师应当评价关联交易舞弊风险因素;识别管理层未披露的关联方和关联交易;并同时保持职业怀疑。Connected transactions have become one of the main tools of financial fraud among listed companies. Specifically, there are three types of connected transactions, i.e. conducting fictitious transactions by connected parties ; conducting unffair trading ; conducting seemingly lair transactions. Facing these situations, certified public accountants should evaluate the risk factors of fraud in connected transactions; and identify the related parties and connected transactions which have not been disclosed by the management, as well as maintain professional suspicion.

关 键 词：关联交易 舞弊 注册会计师 

分 类 号：F239.4[经济管理—会计学] F832.51[经济管理—国民经济]