| 上市公司关联方交易的审计风险及其规避 |
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| 引用本文： | 胡华夏,鄢波.上市公司关联方交易的审计风险及其规避[J].北方经贸,2004(12):44-46. |
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| 作者姓名： | 胡华夏 鄢波 |
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| 作者单位： | 武汉理工大学,管理学院,湖北,武汉,430070 |
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| 摘 要： | 文章分析了我国上市公司关联方交易主要手段以及由此产生的审计风险 ,并将关联方交易审计风险按风险要素进行定义和划分 ,对防范和化解我国上市公司关联方交易审计风险进行了探讨。
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| 关 键 词： | 关联方交易 审计风险 规避 |
| 文章编号： | 1005-913X(2004)12-0044-03 |
AUDITING RISK ABOUT THE RELATED PART TRANSACTION OF LISTED COMPANIES AND EVADING IT |
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| HU Hua-xia,YAN Bo.AUDITING RISK ABOUT THE RELATED PART TRANSACTION OF LISTED COMPANIES AND EVADING IT[J].Northern Economy and Trade,2004(12):44-46. |
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| Authors: | HU Hua-xia YAN Bo |
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| Abstract: | The paper analyzes the RPT of listed companies in China,its auditing risk and divides the risk according to the risk elements.The paper also discusses how to keep away and evade the risk. |
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| Keywords: | the related part transaction the auditing risk evading |
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