会计学院知识库

  近年来，随着市场经济的迅速发展，家族企业正处在一个充满机遇和变革的环境之中，在这种环境下，不稳定的市场状况、持续变化的消费者行为等因素给家族企业的未来发展带来了巨大挑战。家族企业为了寻求更好的发展或为改变经济衰退局面，转型就成为了改变现状的首选方式，但在转型发展过程中，股权变更、经营管理、风险防范、决策把控等问题的存在为关联方交易的发生提供了便利，导致部分家族企业屡次因关联方交易行为被证监会处罚，面临退市危机。                              国内外学者大多关注家族企业及其转型期的治理问题，对于家族企业在发展的过程中，由于利益驱使，极易引发的关联方交易问题却很少触及。目前，尽管我国经济环境市场多变，关联方交易仍是大股东获取利益的重要手段。虽然证监会连续推出了多项通知和行为指引促进关联方交易规范化，注册会计师也针对关联方交易问题出具的审计报告愈加严谨和公正，但关联方交易审计风险案例并没有因此而减少，其背后可能还存在着更深层次的原因。通过研究近年来我国发生的财务案例，发现多数企业审计风险都与关联方交易行为有关，因此，如何防范并合理控制这类由关联方交易而产生的审计风险也成为当今社会迫切需要解决的问题。                                                    本文选取了具有代表性的T公司作为研究对象，通过对国内外的相关文献进行梳理和研读，采用信息不对称理论、风险导向审计理论等相关理论基础，使用案例分析法对T公司关联方交易进行分析，以年度审计报告及企业年报等信息为依据，结合我国关联方交易相关指引及规定，通过重大错报风险和检查风险两个方面对该企业关联方交易的审计风险进行分析，从审计客体角度提出防范审计风险的应对策略，从审计主体角度提出规避审计风险的应对策略，希望给注册会计师提供一些优化策略，给企业的未来发展提供一些改进策略，以便提高审计质量，降低关联方交易的审计风险。

  In recent years, with the rapid development of market economy, family businesses are in an environment full of opportunities and changes. In this environment,unstable market conditions, continuously changing consumer behavior and other factors have brought great challenges to the future development of family businesses. Family business in order to seek better development or to change the recession situation, transformation has become the preferred way to change the status quo, but in the development of transformation, the shareholding modification, operation and management, risk prevention, and the decision to control in provides the convenience for related party transactions occur, resulting in the affiliated party transactions of part of the family businesses have behavior punishment by the CSRC, facing the crisis of delisting.                                                                                        Domestic and foreign scholars mostly pay attention to the family business and its governance issues in the transition period, but rarely touch on the related party transactions easily caused by the interest drive in the process of the development of family business. At present, in spite of the changeable economic environment and market in China, related party transaction is still an important means for major shareholders to obtain benefits. Although the CSRC has continuously issued a number of notices and conduct guidelines to promote the standardization of related party transactions, and the audit reports issued by certified public accountants for related party transactions have become more rigorous and fair, the audit risk cases of related party transactions have not decreased accordingly, which may have deeper reasons behind it. Through the study of financial cases in China in recent years, it is found that most of the audit risks of enterprises are related to related party transactions. Therefore, how to prevent and reasonably control such audit risks caused by related party transactions has become an urgent problem to be solved in today's society.                                                                                                                    This article selects the representative T company as the research object, through the combing and reading related literature both at home and abroad were reviewed, the asymmetric information theory, the risk-oriented audit theory and related theoretical basis, use case analysis method to analyze T company's related party transactions, to annual audit report and annual report such information as the basis, combined with related party transactions related guidelines and regulations in China, through the two aspects of material misstatement risk and check risk analysis of the audit risk of related party transactions, from the perspective of the audit object is put forward to prevent audit risk coping strategies, From the perspective of audit subjects, this paper puts forward countermeasures to avoid audit risks, hoping to provide some optimization strategies for certified public accountants and some improvement strategies for the future development of enterprises, so as to improve the audit quality and reduce the audit risks of related party transactions.