| Since the audit of the birth of the moment,financial fraud as it is hidden in the shadow behind them is accompanied by the audit,the audit cannot be separated from each other,with the progress of technology,the positive effect of the internal and external are increasingly powerful,but its companion--financial fraud,not to be outdone,real-time updates their technical means,and quite meet as equals.Related party transaction is a kind of business activity that occurs between related parties,which will lead to the shift of resources or obligations.It plays a decisive role in the economic behavior of listed companies.In the trading effect,on the one hand it can promote the company to achieve the scale of operation,reduce transaction costs and increase the certainty of the transaction,to achieve the overall strategic objectives of the group;on the other hand,there are also contrary to the principle of fairness of market transactions,for profit regulation,against the interests of small shareholders and other unfavorable through related party transactions.It is because of the existence of two sides of the related party transactions of Listed Companies in the use of it to reduce transaction costs and improve operational efficiency and capital operation ability and positive effect to maximize profits at the same time,it also through the use of related party transactions fraud behavior damage to other main body of interests,and the negative effect of the trend the more obvious.Unfair related party transactions,not only for the listed companies in the market has lost the original competitive ability,and tends to be used by large shareholders,listed companies for tax evasion,financial fraud and other illegal to put on a cloak of legitimacy,and then transfer the assets of listed companies,damage the interests of minority shareholders also,the destruction of public equity and justice,the competitive environment of market mechanism and the exchange of information;in addition,fraud related party transactions also affect the basic function of the market to play,reasonable distribution market can not effectively the resources,is not conducive to the stability and development of the securities market.Facing the party transaction fraud related situation more and more serious,must be stopped,in order to related party transactions of listed companies can be better control,the Chinese government set up the relevant regulatory departments,has already issued a series of related laws and regulations.For example,our country's accounting law,company law,securities law and other legal documents have made corresponding institutional norms to related party transactions from different angles.But the overalllevel of China's watch,related party transactions in the legal supervision system still has many drawbacks,especially in making and procedural rules of internal responsibility system and supervision and so on,so it is difficult to fully guarantee the fairness,impartiality and openness of related party transactions.Although the relevant departments are constantly revising the relevant laws and regulations,and strive to improve the information disclosure of related party transactions,the unfair related party transactions can not be completely eliminated,and the fraudulent use of related party transactions is more complex and hidden.Therefore,at present,the theoretical circles and practitioners should pay close attention to the related party transactions.It is very necessary for the government regulators to manage the related party transactions easily.This paper first introduces the definition of related party transactions and related party transaction fraud means,then the overall situation of related party transactions audit,including the transaction audit content exists sufficient,appropriate legal compliance and disclosure of the related party,and found ways of fraud audit interpretation.At the same time at home and abroad can learn from the experience of the related party transaction fraud and transaction audit results are summarized;secondly combined with asymmetric information theory,principal-agent theory and the fraud triangle theory based on ST theory,Shun Chuan transaction audit case as samples,with actual data to restore the ShunTian shipping the manipulation of related party transactions,to take a variety of interest return,the real situation and then inflated profits and financial fraud,the total With no effective Ruihua firm by using the financial information,combining with the guidance of the theory of fraud,and effectively reduce the existence of related party transactions in the audit risk of material misstatement risk and check.On the current China's CPA level is low,the enterprise internal control environment,the related party transaction supervision to three aspects of the audit judgment of the lack of professional ability,believe too much side information provided by the audit,no doubt,should maintain the independence of CPA occupation affected,internal control audit,audit unit deliberately withhold information,internal control failure,related party transactions audit system and procedure is not perfect,the audit commission system itself has some defects and false audit illegal low cost eight points,analyze the status quo for fraud.Not only to know it,to know why,to find the root cause of the surface of the cause of the problems and the reasons behind,finally clarify the high risk factors and related party audit issued by the inappropriate audit opinion connection,respectively from the construction of comprehensive quality,and thecorresponding improving the auditor's reasonable the corporate governance structure,improve the regulatory system and perfect the laws and regulations of three levels,eight put forward relevant suggestions to improve transaction audit,provide some help to better complete the transaction audit. |
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