上市公司关联方交易舞弊的审计案例分析——以舜天船舶为例

Audit Case Analysis on Related Party Transaction Fraud of Listed Companies——A Case Study of Sainty Marine

针对近些年上市公司滥用关联方交易进行财务造假以及审计失败的事件时有发生等情况,本文以舜天船舶关联方交易舞弊案为研究对象,分析其舞弊动因及手段,讨论审计失败的原因,最后从审计机构及审计师、上市公司、监管机构3个方面提出相关建议。

In recent years, listed companies use related party transactions to carry out financial fraud and audit failure events occur frequently. This paper takes the fraud case of Sainty Marine as an example, analyzes its fraud motivation and means,discusses the causes of audit failure, and puts forward some suggestions from three aspects of audit institutions and auditors,listed companies and regulators.