广西北生药业关联方交易审计风险案例研究
发布时间：2019-01-17 09:30
【摘要】：随着社会经济的发展,企业组织结构逐渐复杂化,跨国公司,母子公司等公司组织形式纷纷出现,企业之间经济活动也逐渐多样化,而关联方交易是众多经济活动中最为复杂的一种。近年以来,上市公司运用关联方交易进行舞弊的事件频频发生,关联方交易审计成为审计风险极高的区域之一,中国证券监督委员会曾多次下发提请会计师事务所注意上市公司关联交易审计风险的文件,社会各界纷纷开始关注关联方交易审计。控制关联方交易审计风险,降低关联方交易审计失败发生的可能性成为社会各界,尤其是注册会计师行业关注的重点。本文首先根据新审计风险模型,从关联方交易重大错报风险和关联方交易检查风险两方面分析关联方交易审计风险的成因;对于关联方交易审计风险的识别与评估,从企业所处的宏观环境、行业环境以及企业内部管理环境方面指出注册会计师应予评估的重点,在此运用了PEST分析法以及波特五力模型分别分析应予识别和评估的宏观环境因素和行业环境因素。然后,结合相关财务数据研究广西北生药业关联方占用公司资金、利用关联方交易虚增收入与资产等主要事实;从北生药业所处的宏观环境、行业环境以及企业内部控制方面评估北生药业关联方交易审计风险,指出深圳鹏城会计师事务所审计应对存在的主要问题,即未能谨慎识别未披露的关联方、未能合理评估关联方交易审计风险、没有实施针对性审计程序以及审计报告阶段未能严格执行质量控制复核。最后,根据理论与实际案例的分析,本文从外部监管机构、审计主体以及审计客体三个方面提出应对关联方交易审计风险的对策,有助于完善我国有关关联方交易的法律法规、会计政策以及审计准则体系,有助于注册会计师设计并执行有针对性的关联方交易审计程序。
[Abstract]:With the development of society and economy, the organizational structure of enterprises is becoming more and more complicated. Multinational corporations, parent-subsidiary companies and other companies have emerged one after another, and the economic activities among enterprises have been gradually diversified. The related party transaction is one of the most complex economic activities. In recent years, the listed companies frequently use related party transactions for fraud, and the audit of related party transactions has become one of the areas with high audit risk. The China Securities Regulatory Commission has issued many documents to draw the attention of accounting firms to the audit risks of related party transactions of listed companies, and various sectors of society have begun to pay attention to the audit of related party transactions. Controlling the audit risk of related party transactions and reducing the possibility of audit failure of related party transactions have become the focus of attention of all circles of the society, especially the profession of certified public accountants (CPAs). Firstly, according to the new audit risk model, this paper analyzes the causes of audit risk of related party transaction from two aspects: the risk of material misstatement of related party transaction and the risk of inspection of related party transaction. For the identification and evaluation of audit risk of related party transactions, this paper points out the key points to be evaluated by certified public accountants in terms of the macro environment, industry environment and internal management environment of the enterprise. In this paper, PEST analysis method and Porter's five-force model are used to analyze the macro environmental factors and industry environmental factors that should be identified and evaluated respectively. Then, combining with the related financial data, this paper studies the main facts of Guangxi Beisheng Pharmaceutical Industry related parties occupying the company funds, using the related party transactions to increase the income and assets. From the macro environment, industry environment and internal control of Beisheng Pharmaceutical Industry, this paper evaluates the audit risk of related party transactions in Beisheng Pharmaceutical Industry, and points out the main problems existing in the audit of Shenzhen Pengcheng Accounting firm. That is, failing to carefully identify the undisclosed related party, to evaluate the audit risk of the related party transaction reasonably, to implement the targeted audit procedure and to strictly implement the quality control review in the stage of audit report. Finally, according to the analysis of theoretical and practical cases, this paper puts forward the countermeasures to deal with the audit risk of related party transactions from three aspects: external supervision organization, audit subject and audit object, which is helpful to perfect the laws and regulations of related party transactions in our country. Accounting policy and auditing standard system are helpful for CPA to design and carry out targeted audit procedures for related party transactions.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
，
本文编号：2409901
[Abstract]:With the development of society and economy, the organizational structure of enterprises is becoming more and more complicated. Multinational corporations, parent-subsidiary companies and other companies have emerged one after another, and the economic activities among enterprises have been gradually diversified. The related party transaction is one of the most complex economic activities. In recent years, the listed companies frequently use related party transactions for fraud, and the audit of related party transactions has become one of the areas with high audit risk. The China Securities Regulatory Commission has issued many documents to draw the attention of accounting firms to the audit risks of related party transactions of listed companies, and various sectors of society have begun to pay attention to the audit of related party transactions. Controlling the audit risk of related party transactions and reducing the possibility of audit failure of related party transactions have become the focus of attention of all circles of the society, especially the profession of certified public accountants (CPAs). Firstly, according to the new audit risk model, this paper analyzes the causes of audit risk of related party transaction from two aspects: the risk of material misstatement of related party transaction and the risk of inspection of related party transaction. For the identification and evaluation of audit risk of related party transactions, this paper points out the key points to be evaluated by certified public accountants in terms of the macro environment, industry environment and internal management environment of the enterprise. In this paper, PEST analysis method and Porter's five-force model are used to analyze the macro environmental factors and industry environmental factors that should be identified and evaluated respectively. Then, combining with the related financial data, this paper studies the main facts of Guangxi Beisheng Pharmaceutical Industry related parties occupying the company funds, using the related party transactions to increase the income and assets. From the macro environment, industry environment and internal control of Beisheng Pharmaceutical Industry, this paper evaluates the audit risk of related party transactions in Beisheng Pharmaceutical Industry, and points out the main problems existing in the audit of Shenzhen Pengcheng Accounting firm. That is, failing to carefully identify the undisclosed related party, to evaluate the audit risk of the related party transaction reasonably, to implement the targeted audit procedure and to strictly implement the quality control review in the stage of audit report. Finally, according to the analysis of theoretical and practical cases, this paper puts forward the countermeasures to deal with the audit risk of related party transactions from three aspects: external supervision organization, audit subject and audit object, which is helpful to perfect the laws and regulations of related party transactions in our country. Accounting policy and auditing standard system are helpful for CPA to design and carry out targeted audit procedures for related party transactions.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
，
本文编号：2409901
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