浅析上市公司关联方交易审计风险——以登云股份为例

浅析上市公司关联方交易审计风险一一以登云股份为例摘要在全球经济快速发展的背景，各国之间的交流越来越密切，行业之间的企业竞争压力也越来越大。当前企业在发展的过程中，具体的发展模式和发展形势不，企业之间的贸易与合作成为人们重点关注的话题。企业在发展的过程中要想获得较强的经济效益就应该基于当前行业的发展趋势进行分析，要制定详细的发展计划和发展目标。相关企业在进行关联方交易的时候，应该考虑到审计结果的失败。当前网络上审计结果失败的案例有很多，企业的管理人员应该针对具体的情况进行系统的分析与研究，准确的把握企业内部控制过程中存在的问题，制定详细的发展计划和发展策略。本文主要针对上市公司关联交易的相关问题进行简单分析，了解基本的理论知识和大框架背景。应该要仔细观察关联交易的基本内容，切实做好内部控制管理工作。应该总结相关的经验，仔细寻找办法和制度，尽可能的减少和降低审计风险。关键词：关联方交易审计风险舞弊应对措施AbstractIn the context of the rapid development of the global economy,theexchanges between countries are becoming closer and closer,and thecompetitive pressure of enterprises among industries is also increasing.Atpresent,in the process of enterprise development,the specific developmentmode and development situation are different,and the trade and cooperationbetween enterprises has become a key topic of concern.If enterprises wantto obtain strong economic benefits in the process of development,theyshould analyze the development trend of the current industry and formulatedetailed development plans and development objectives.When conductingrelated party transactions,relevant enterprises should consider the failure ofaudit results.At present,there are many cases of failure of audit results onthe network.Enterprise managers should conduct systematic analysis andresearch according to the specific situation,accurately grasp the problemsexisting in the process of enterprise internal control,and formulate detaileddevelopment plans and development strategies.This paper mainly analyzesthe related problems of related party transactions of listed companies,andunderstands the basic theoretical knowledge and framework background.We should carefully observe the basic contents of related party transactionsand do a good job in internal control management.We should carefully findand summarize the audit system and reduce the relevant risks as much aspossible.Keywords:related party transaction,audit risk,fraud,countermeasures-Ⅱ目录前言1关联方及其交易审计风险的理论分析.21.1关联方及其交易的审计风险.21.1.1关联方关系21.1.2关联方交易…21.1.3审计风险f..21.1.4关联方交易审计风险.31.1.5关联方交易审计风险特点.31.2理论分析..31.2.1舞弊三角理论.31.2.2风险导向审计理论.….42上市公司关联方及其交易的审计风险现状及审计问题分析.52.1上市公司关联方交易审计风险现状分析52.2关联方交易审计存在问题的原因.52.2.1关联方交易舞弊审计程序存在缺陷.52.2.2注册会计师的职业技能和职业素质不够.53我国上市公司关联方交易审计风险防范对策73.1为特定的关联方交易建立有针对性的审计程序.73.2提升审计人员执业水准，加强职业道德建设.73.3加强行政监管和加大法律惩处力度74登云股份关联方交易审计风险案例分析.94.】登云股份基本情况介绍94.2登云股份关联方交易问题….94.3登云股份关联方交易审计风险..94.4信永中和会计师事务所基本情况介绍.94.5事务所未能识别关联方交易审计风险的原因分析104.6针对登云股份降低关联方交易审计风险的措施10总结.1参考文献12-川-致谢-V-