摘要
关联方交易十分复杂,审计人员很难知悉财务舞弊的具体情况,最终给中小投资者的合法权益造成较大损害。文章基于GONE理论,对关联方交易舞弊审计失败的原因进行了详细分析,并针对关联方交易及审计风险总结出了相应对策。
Because of the complexity of related party transactions,it is difficult for auditors to know the specific situation of financial fraud,and the legal rights and interests of small and medium-sized investors will be damaged.Based on GONE theory,this paper analyzes the causes of audit failure of transactions fraud of related party,and summarizes the corresponding countermeasures against related party transactions and audit risks.
作者
燕雯
Yan Wen(School of Accounting,Xinjiang University of Finance and Economics,Urumqi Xinjiang 830000)
出处
《山东纺织经济》
2022年第2期11-14,共4页
Shandong Textile Economy
关键词
GONE理论
关联方交易舞弊
审计失败
策略探讨
Gone theory
transaction fraud of related party
audit failure
strategy discussion
