【作者】 许斌；

【导师】 袁明哲；

【作者基本信息】 山东大学 ， 审计硕士（专业学位）， 2017， 硕士

【摘要】 近年来,上市公司发生的各式各样财务舞弊案件已经屡见不鲜,不仅影响我国资本市场完善进程而且严重打击中小投资者参与证券市场交易的积极性。在众多的财务舞弊手段中,由于关联方交易自身具有的特殊性,如果上市公司在年报中不予披露某些关联方,使得这种交易一般情况下不容易被审计人员发现,因此采用关联方交易行为掩饰企业的非法动机愈加受青睐。本文借鉴国内外研究成果,介绍了关联方以及关联方交易的界定、关联方交易的动因以及审计风险相关理论,为全文的研究奠定了理论基础。通过对舜天船舶关联方交易为案例对象进行的分析,从识别、评估和应对关联方交易的审计风险的角度,指出了舜天船舶关联方交易审计风险中存在的重大错报风险和检查风险的具体表现,本文的主要贡献是设计了关联方交易审计风险的分析程序,主要包括关联方交易信息的尽职调查和查证、关联方交易审计风险的识别评估分析程序、关联方交易审计风险的特征分析和对会计处理和披露的评价。提出了关联方交易审计风险防控体系的优化方案,分别从被审计单位审计风险防控体系的优化、审计机构审计风险防控体系的优化和监管法规体系的完善提出优化方案,包括内部控制和独立董事制度的优化、审计程序的优化、审计人员专业素质的提高和信息披露法规的完善等。更多还原

【Abstract】 In recent years,more and more public companies has been found financial fraud.The financial fraud not only affects the perfecting of the capital market in our country,but also has caused great economic losses to the investors.The related party transactions has become the most kinds of means to help public companies to financial fraud in many financial frauds methods.Because related party transactions have the feature of particularity and concealment.If the company hasn’t disclose the related parties in the financial report,auditors are hard to find this kind of related party transactions.Beased on the results of domestic and foreign researches,this paper introduces the definition and motivations of related parties transactions,and the theory of audit risk.The whole paper lays the theory of foundation for the research.This paper analyzed the related party transactions in Sainty Marine Corporation.First,this paper points out the risk of material misstatement and the risk of inspection in Sainty Marine Corporation about related party transactions.Second,This paper designs the analysis procedures of audit risk of related party transactions.Including due diligence on related party transactions,identification and analysis of audit risk of related party transactions,characteristic analysis and accounting treatment of audit risk of related party transactions and the evaluation of the disclosure.Finally,bsased on the analysis of the driving factors of the audit risk of related parties in Sainty Marine Corporation,This paper puts forward the optimization scheme of the audit risk prevention and control system of related party transaction.For instance,establishing an effective risk assessment system and supervision mechanism,the auditor should use the analytical procedures rationally and keep professional suspicion to found financial fraud in time,the government increase supervision and illegal punishment for the financial fraud.更多还原