上市公司关联交易审计风险研究  

Research on Audit Risk of Related Transactions of Listed Companies

作　　者：郭鸿蕾 袁建华[1] GUO Hong-lei;YUAN Jian-hua(School of Economic Management,Shandong Agricultural University,Tai'an 271018)

机构地区：[1]山东农业大学经济管理学院,山东泰安271018

出　　处：《财务与金融》2020年第4期24-28,共5页Accounting and Finance

摘　　要：关联交易被广泛应用于公司的日常经营活动中,建立在不公平基础之上的关联交易给审计工作带来了很大的风险。本文根据审计风险模型分析了上市公司关联交易审计风险的成因,并对注册会计师有效防范和控制审计风险提出了相应的对策建议。At present,related party transactions are widely used in the daily business activities of the companies,and they have always been the focus of audit work.Related party transactions based on unfair basis have brought great risks to the audit work.Based on the audit risk model,this paper analyzes the causes of the audit risk of affiliated transactions of listed companies,and puts forward corresponding countermeasures and suggestions for the CPA to effectively prevent and control the audit risk.

关 键 词：关联方 关联交易 审计风险 

分 类 号：F230[经济管理—会计学]