关联交易、利润操纵及其披露与审计

The Disclosure and Auditing of Related Party Transactions and Profit Window-dressing

近年来 ,上市公司出于各种动机 ,利用各种手段尤其是关联交易 ,进行利润操纵。因此 ,注册会计师必须采取专门的审计程序以识别关联方关系、关联方交易 ,并在此基础上审查关联交易 。

In these years,listed companies have made use of all sorts of means,especially related party transactions to window-dresing profit from all kinds of motive.So,Certified Public Accountants must take special auditing procedures to identify and audit related parties?related party transactions so as to constrain and control profit window-dressing.