【摘要】：證券市場(chǎng)發(fā)展的活躍性在一定程度上有益于我國(guó)市場(chǎng)經(jīng)濟(jì)的蓬勃發(fā)展,但這些機(jī)遇中也夾雜著一定的風(fēng)險(xiǎn)。企業(yè)通過(guò)企業(yè)合并等多種不同的方式來(lái)使自身的規(guī)模增大,增強(qiáng)在行業(yè)中的競(jìng)爭(zhēng)能力。這些現(xiàn)象隨著經(jīng)濟(jì)的發(fā)展日益增多。不少企業(yè),例如聯(lián)想公司已經(jīng)實(shí)現(xiàn)了跨國(guó)并購(gòu)。在實(shí)現(xiàn)經(jīng)濟(jì)高速發(fā)展的過(guò)程中,企業(yè)之間的關(guān)系也越來(lái)越復(fù)雜,關(guān)聯(lián)方之間的交易日益增多,交易金額也逐步增大,關(guān)聯(lián)交易日益受到各方相關(guān)者的關(guān)注。“銀廣夏事件”,“安然事件”這些舞弊案例歷歷在目,任何信息使用者都因?yàn)樯鲜泄镜呢?cái)務(wù)造假以及事務(wù)所的審計(jì)失敗而或多或少地受到影響。鑒于關(guān)聯(lián)方交易隱蔽,種類多種多樣的特征,經(jīng)常在這個(gè)領(lǐng)域出現(xiàn)審計(jì)失敗的現(xiàn)象。為了更多更好地反應(yīng)上市公司關(guān)聯(lián)方交易的實(shí)際情況,使上市公司的真面目在投資者以及各個(gè)財(cái)務(wù)信息使用者面前展現(xiàn)出來(lái),同時(shí)也幫助上市公司在利益相關(guān)者心中樹立良好的企業(yè)形象,讓公司的價(jià)值得到充分的體現(xiàn)。本文首先介紹了關(guān)聯(lián)交易的相關(guān)背景資料,研究關(guān)聯(lián)交易審計(jì)的目的和意義以及內(nèi)容與方法。緊接著,在了解紫鑫藥業(yè)關(guān)聯(lián)方交易審計(jì)背景的前提下,通過(guò)與有相關(guān)經(jīng)驗(yàn)的審計(jì)人員進(jìn)行溝通,找出中準(zhǔn)會(huì)計(jì)師事務(wù)所在紫鑫藥業(yè)關(guān)聯(lián)方交易審計(jì)過(guò)程中存在的不足之處。這些問(wèn)題主要包括有審計(jì)人員沒(méi)有保持應(yīng)有的職業(yè)懷疑態(tài)度、會(huì)計(jì)師事務(wù)所質(zhì)量控制方面存在缺陷、未完全識(shí)別所有關(guān)聯(lián)方等。接著根據(jù)這些問(wèn)題從員工執(zhí)業(yè)能力、會(huì)計(jì)師事務(wù)所與質(zhì)量相關(guān)制度的建設(shè)、高管層社會(huì)關(guān)系及重要客戶和供應(yīng)商的調(diào)查以及關(guān)聯(lián)交易審計(jì)程序等幾個(gè)方面對(duì)出現(xiàn)這些審計(jì)問(wèn)題的原因進(jìn)行系統(tǒng)的分析,并根據(jù)分析結(jié)果提出關(guān)于該案例的建議,為會(huì)計(jì)師事務(wù)所以及注冊(cè)會(huì)計(jì)師在未來(lái)處理相似案件時(shí),提供一些思路,為審計(jì)人員更全面的進(jìn)行審計(jì)提供建設(shè)性的啟示與思考。
[Abstract]:To some extent, the active development of the securities market is beneficial to the vigorous development of our market economy, but these opportunities are also mixed with certain risks. Enterprises increase their scale and enhance their competitiveness in the industry by different ways such as merger. These phenomena are increasing with the development of economy. Many companies, such as Lenovo, have achieved cross-border mergers and acquisitions. In the process of realizing the rapid development of economy, the relationship between enterprises is becoming more and more complex, the transactions between related parties are increasing day by day, the transaction amount is also gradually increasing, and the related party transactions have been paid more and more attention by the parties concerned. "Bank Guangxia", "Enron" these fraud cases are clear, any information users are more or less affected by the financial fraud of listed companies and the audit failure of the firm more or less affected. In view of the covert and diversified characteristics of related party transactions, audit failures often occur in this field. In order to more and better reflect the actual situation of related party transactions of listed companies, so that the true features of listed companies can be displayed in front of investors and various users of financial information, At the same time, it also helps the listed company to set up a good corporate image in the stakeholders' mind, so that the value of the company can be fully reflected. This paper first introduces the relevant background information of related transactions, studies the purpose, significance, contents and methods of related party transactions audit. Then, on the premise of understanding the background of the audit of the related party transactions in Zixin Pharmaceutical Industry, through the communication with the auditors with relevant experience, we find out the shortcomings of the accounting firms in the audit process of the related party transactions of Zixin Pharmaceutical Industry. These problems include the auditors' failure to maintain their due professional skepticism, the defects in the quality control of accounting firms, and the incomplete identification of all related parties. Then according to these problems, from the construction of employee's professional ability, accounting firm and quality related system, The causes of these audit problems are systematically analyzed from several aspects, such as senior management social relations, investigation of important customers and suppliers, and related party transaction audit procedures, and recommendations on the case are put forward based on the analysis results. It provides some ideas for accounting firms and certified public accountants to deal with similar cases in the future, and provides constructive inspiration and thinking for auditors to conduct more comprehensive audit.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

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