上市公司关联交易审计探析

Discussion on Auditing Connected Transactions among Listed Companies

关联交易已经演变成为上市公司财务舞弊的主要工具之一。具体来说,关联交易舞弊的常见表现形式主要有利用关联方虚构交易、关联交易不公允和关联方交易非关联化。面对这些现象,注册会计师应当评价关联交易舞弊风险因素;识别管理层未披露的关联方和关联交易;并同时保持职业怀疑。

Connected transactions have become one of the main tools of financial fraud among listed companies. Specifically, there are three types of connected transactions, i.e. conducting fictitious transactions by connected parties ; conducting unffair trading ; conducting seemingly lair transactions. Facing these situations, certified public accountants should evaluate the risk factors of fraud in connected transactions; and identify the related parties and connected transactions which have not been disclosed by the management, as well as maintain professional suspicion.