上市公司关联交易舞弊问题及其审计策略

关联交易是上市公司人为调节利润的重要手段。而关联交易舞弊的隐蔽性强、关系复杂且难以识破,因而成为审计人员必须面对的重大课题。本文对关联交易舞弊的动机、手段以及危害性等问题进行了探讨,提出应以查找关联关系作为前提;以识别关联交易作为基础;以审查关联交易作为关键环节;并根据关联交易对财务状况和经营成果的影响程度和调整情况出具相应的审计意见。

The Corrupt Practices in Connection Transaction of the Listed Companies and it's Audit Strategy

At present, our country's Corporation governs not yet completed, the "alone big" phenomenon are sill existed . The corrupt practices in connection transaction are so complex that it has become the most important issues, which the auditor must be faced. This paper has carried on a thorough discussion with the motive and hazardous in the corrupt practices, and has proposed that we should take seeking the incidence relation as premise , take the reorganization of the connection transaction as basis, take the connection transaction as the key link , and written up some corresponding audit opinions according to the financial and management adjustment situation which influenced by the connection transaction.