上市公司关联交易审计方法研究

精品文档---下载后可任意编辑学士学位论文上市公司关联交易审计方法讨论系别 专业： 管理系 财务管理姓名 学号：年级 班级： 2024 级 2 班 指导老师及职称：高级讲师2024 年 6 月目 录目 录...............................................................摘 要.............................................................II英文摘要 I II ......................................................12.关联交易的常见类型................................................13.产生上市公司关联交易的原因........................................34.法律规范上市公司关联交易的办法........................................5........................................6参考 文 献 11摘 要随着世界经济的不断进展，关联方关系及其交易已成为现代市场经济生活中常常发生和普遍存在的现象。由于关联方交易往往是建立在非公平合理的基础上，因此往往会损害相关者的利益。目前我国上市公司关联方交易问题仍然严竣，而且上市公司的关联交易还具有形式的多样性及报表的操纵性等特征，审计人员在对上市公司年报进行审计时，关联交易事项是可能导致审计失败的一个重要风险因素。本文拟从关联方交易问题的成因出发，分析上市公司关联方交易的现状，提出加强关联交易审计的若干对策。关键词：上市公司；关联交易；审计调查AbstractWith the continuous development of world economy,related party relationships and transactions have become the modern market economy and widespread occur frequently in the life. Due to related party transactions are often established on the basis of a fair and reasonable, thus tend to damage the interests of stakeholders. At present our country listed company the affiliated party transactions is still serious,and the related transactions of listed companies but also has the diversity of forms and reports features such as maneuverability,auditors in the audit the annual report of listed companies, related party transactions is may lead to audit failure is one of the most important risk factors. This article embarks fr...