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YH公司关联方交易舞弊审计案例研究

发布时间:2018-04-16 20:56  文章来源:笔耕文化传播

  本文选题:关联方交易 + 公司舞弊 ; 参考:《辽宁大学》2017年硕士论文


【摘要】:会计师事务所对上市公司进行的审计是社会审计,起源于上世纪初期。舞弊问题引起社会关注源于英国“南海公司破产案”。我国金融市场在全球化浪潮的影响下发展越来越快,上市公司在节约交易成本,提高公司竞争力的同时,也带来关联方交易舞弊问题的出现。作为重要的外部监管组织,一方面审计在资本市场运作中发挥意义,对市场监管起到重要作用。另一方面关联方交易审计失败案例也说明审计工作存在诸多问题,审计工作需要进一步完善和改进。由于我国证券市场监管力度不严,上市公司水平参差不齐,处罚力度不够,上市公司利用关联方交易实施舞弊的形式也越来越多样化,例如:利用关联方交易大额购销、相互拆借资金。这些形式的关联方交易加大了注册会计师审计难度,带来较大的审计风险,给审计市场和证券市场都带来负面的影响,需要实施有效的措施发现这些舞弊行为。本文主要运用案例分析的方法进行研究,选取最近几年由于存在未披露的关联方及交易而遭到处罚的YH公司作为研究对象。从注册会计师角度对案例中审计的整个过程进行描述,同时查阅与文章写作相关的文献资料,了解与选题有关的理论及审计实践过程,结合案例中存在的问题,分析导致这些问题的具体原因。从与审计相关的审计程序、人员构成、审计方法等方面提出有效的审计对策。通过对本文研究可知,在与关联方交易相关的整个审计过程中,无论是前期准备阶段还是后期复核阶段,都需要各个主体的协调配合,注册会计师要时刻保持风险意识。这有利于审计人员自觉提高专业能力,有利于增强审计参与者的责任意识,提高审计质量。
[Abstract]:The audit of listed companies by accounting firms is a social audit, which originated in the early last century.Fraud caused social concern from the British "South China Sea Company bankruptcy case."Under the influence of globalization, the financial market of our country develops more and more quickly. The listed companies not only economize the transaction cost and improve the competitiveness of the company, but also bring about the problem of related party transaction fraud.As an important external regulatory organization, audit plays a significant role in the capital market operation and plays an important role in market supervision.On the other hand, the audit failure case of related party transaction also shows that there are many problems in audit work, and the audit work needs to be further improved.Due to the lack of strict supervision of the securities market, the uneven level of listed companies and inadequate penalties, the forms of fraud implemented by listed companies using related party transactions are becoming more and more diversified, such as the use of related party transactions to purchase and sell large amounts of money.Lend money to each other.These forms of related party transactions increase the audit difficulty of certified public accountants, bring greater audit risks, and bring negative effects to both the audit market and the securities market. It is necessary to implement effective measures to find out these fraudulent practices.This article mainly uses the case analysis method to carry on the research, selects the YH company which has been punished because of the undisclosed related party and the transaction in recent years as the research object.From the perspective of CPA, this paper describes the whole process of audit in the case, at the same time, looks up the literature related to the writing of the article, understands the theory and audit practice process related to the topic selection, and combines the problems existing in the case.Analyze the specific causes of these problems.The effective audit countermeasures are put forward from the audit procedures, personnel composition and audit methods.Through the study of this paper, we can know that in the whole audit process related to related party transactions, both the preparatory stage and the later stage of review need the coordination of each subject, and the CPA should always maintain risk awareness.This is helpful for auditors to improve their professional ability, to enhance the responsibility of audit participants, and to improve audit quality.
【学位授予单位】:辽宁大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:F239.4

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