摘 要在过去的研究中，关于间接关联方舞弊的案例较为少见，更多的是对直接关联舞弊的研究。有关调差报告显示，到目前为止，有将近九成的企业存在着不同程度的关联方交易。之所以有大量的企业存在关联方交易，主要是因为这种交易的价格通常是由交易双方来决定的，若两者属于关联关系，交易价格自然好商量。所以越来越多的企业想要通过关联方交易来虚增营业收入和营业利润，以便更好的去吸引更多的投资者。这样的舞弊手段通常较为隐蔽，不容易被发现，为审计人员带来了不小的难题。本文首先对何为间接关联方以及如何鉴定间接关联方交易做了一个介绍，采用文献研究法和案例分析法对这类财务舞弊手法进行研究，然后以尔康制药的间接关联方舞弊事件作为案例分析，通过分析尔康制药的舞弊的整个过程，分析其使用的舞弊手法总结经验、提出审计意见，为今后的间接关联方审计总结识别信号，以便于加准确有效的展开。关键词：财务舞弊；关联方交易；审计改进AbstractIn the past research, the case of indirect related party fraud is relatively rare, more is the study of direct related party fraud. The report shows that up to now, nearly 90 percent of companies have some degree of related party transactions. There are a large number of enterprises related party transactions, mainly because the price of this transaction is usually decided by the two sides of the transaction, if the two belong to the correlation, the transaction price is naturally easy to discuss. Therefore, more and more enterprises want to inflate operating income and operating profit through related party transactions, so as to better attract more investors. Such frauds are often hidden and not easy to detect, creating problems for auditors. This article first to what is indirectly related party and how to identify the indirect related party transactions made a introduction, using the method of literature research and case study of this kind of financial fraud technique, and then to er kang pharmaceutical indirectly ...
