关联交易、利润操纵及其披露与审计

关联交易是市场经济发展到一定阶段的产物，关联方通过关联交易对于促进企业规模经营,降低成本,节省交易费用,提高企业市场竞争力,具有特别重要的积极意义。但由于关联方之间特殊的利益关系和关联方之间的控制和影响作用,使关联交易成为利润操纵的常用手段,这种行为严重危害市场交易秩序,产生不公平的法律后果,给其他相关利益主体(如中小投资者、债权者、国家)造成损害。因此,既要允许关联交易在一定范围内的合理存在,又要尽量避免关联交易负面影响的产生,这是对关联交易进行法律规制的出发点和立足点。如何引导和规制关联交易，年度财务报告审计是发现关联交易是否合法、合理的一个重要手段。注册会计师执行的审计程序满意度对财务报表的审计意见有很重要的影响，对审计范围受限的审计任务最终仅仅对财务报告出具非标准无保留意见而已，要更好地规制和引导关联交易，要多方共同的努力才能够达到。

关键词：关联方；关联交易；利润操纵；审计策略；审计程序

Affiliate Transaction, Profit Manipulation
With It’s Disclosure and Audit

ABSTRACT

Affiliate transaction is a market economy develops to a certain stage of the product, Related parties promote the scale of operations ,reduce the costs , cut dowm on the transaction costs and improve enterprise competitiveness by affiliate transaction , which is  especially important positive significance. But the special interests relations,the control and influence function between related parties causes affiliate transaction to trade into the commonly used method of Profit Manipulation which seriously harm the market transaction order, the legal consequences and arise unfair to other stakeholders (such as small investors, creditors, country) damage. Therefore, it is necessary to allow the affiliate transaction in a range of reasonable existence, but also to avoid the negative effects of affiliate transaction, and this is the legal regulation of affiliate transaction starting point and foothold. How to guide and regulate related party transactions, annual financial report audit is a important mean to discover whether affiliate transaction is legitimate and reasonable or not. CPA's satisfaction of the implementation for the audit process has a great effect on audit opinion of the financial statements .The limited scope of the  audit mandate issued only has opinion on final financial report non-standard. If want to qualified better regulate and guide the affiliate transaction, two related parties need to work together and more cooperation.

Keywords: Related Party; Affiliate Transaction; Profit Manipulation;
 Audit Strategy; Audit Process

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