【摘要】 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 ,限制和防范利润操纵更多还原

【Abstract】 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.更多还原