上市公司关联方交易的审计风险与规避研究

摘要

随着我国市场经济的发展，我国上市公司关联方交易的被观注程度越来越高。上市公司对上与其控股公司，对下与其附属公司，关联交易普遍存在。关联交易虽然有利于促进企业的规模经营和集团发展，降低相互间的交易成本，提高效率及市场竞争力，但是也很容易成为企业调节利润、逃避税收的手段。在我国部分上市公司存在着利用非公允关联交易操纵企业盈余、粉饰财务报表数据、误导投资者的现象，同时也增加了审计的风险。
本文通过对当今关联方以及关联方交易的认识和重点案例的分析，研究探讨关联交易的审计重点和难点，就审计职责、目的、质量、风险提出自己的观点和建议。

关键词：关联交易  审计  风险规避

Audit risk and avoidance of related party transactions of listed companies in China

 
Abstract
Related party transactions have been a hot issue which is prevalent in the operation of companies. With the development of market economy, among china’s listed companies, the scales of related party transactions have been increasing. On one hand, the related party transactions with the promotion of enterprise scale operation, reduce transaction costs and improve trading efficiency and market competitive advantage, as long as the establishment of good corporate governance mechanisms and listed company regulatory system, can prevent the damage brought about by the related party transactions; on the other hand, due to the presence of interest between related parties, related party transactions can easily become a corporate adjustment of profits and means of tax evasion, which not only hinder the health of the market economy development, but also greatly increase the risk of the audit of listed companies.

Keywords: Related party transactions  risk  audit

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