摘 要随着市场化程度的不断加强，上市公司在我国经济活动中扮演着越来越重要的位置，但与此同时，也形成了竞争更加激烈、严酷的市场环境。为达到调节利润、粉饰报表的目的，兼具复杂性和隐蔽性的关联方交易成为上市公司进行舞弊的重要手段。这不仅影响上市公司财务报表的公允性，直接损害了投资者的利益，也导致审计风险和审计成本的大幅度增加，让人们对审计人员的职业素养产生怀疑。因此，本文以登云股份为例，基于舞弊三角理论对上市公司关联方交易舞弊的手段和动因进行深入剖析，并分析了会计师事务所关联方交易审计失败的主要原因。最后，提出了上市公司关联方交易舞弊的针对性审计对策，以期完善上市公司关联方交易的内部控制制度，提高关联方交易的审计质量。 关键词：关联方交易；审计；舞弊PAGE \* MERGEFORMAT8AbstractWith the continuous strengthening of marketization, listed companies play an increasingly important role in China's economic activities, but at the same time, it has also formed a more competitive and harsh market environment. In order to achieve the purpose of adjusting profits and whitewashing statements, the complicated and hidden related party transactions become an important means for listed companies to commit fraud. This not only affects the fairness of financial statements of listed companies, directly damages the interests of investors, but also leads to the substantial increase of audit risks and audit costs, which makes people doubt the professional quality of auditors. Therefore, this paper, taking dengyun shares as an example, makes an in-depth analysis of the means and causes of fraud in related party transactions of listed companies based on the fraud triangle theory, and analyzes the main reasons for accounting firm's failure in auditing related party transactions. At last, the author puts forward some countermeasures to improve the internal control system and improve the audit quality of the affiliated transac...
