会计学院知识库

现如今，企业之间的竞争越演越烈，许多公司想要得到最高利润，在日常经营活动中通常通过关联方进行交易。然而有的企业在对赌协议或融资压力等情况下，企业为了达成目的且不被发现，于是利用关联方交易进行财务造假，关联方交易安全性和保密性高、隐匿性强及复杂的交易方式，CPA在审计的过程中的难度就大大提升，其所遇到的审计风险也很高，这也提高了审计失败的几率。在如此的现状下，我们不得不思考一系列的问题：企业之间的关联关系是如何在企业之间隐蔽的？面对隐蔽的关联关系及其交易注册会计师应当如何面对？公司关联方交易CPA怎么实施审计程序？是否可以有相应准绳可遵循？会计师事务所为何出现关联方审计失败？随着审计失败事件的频繁发生越来越多的问题凸显出来，因此，研究关联方审计领域有着重大的意义，成为了审计行业的一个热门话题。

本文将立信对金亚科技关联方交易审计失败作为案例进行分析。先是对国外文献加以综述，然后剖析了金亚科技利用关联方关系实施交易舞弊的成因，进而又从会计师事务所内部和外部层次上加以综合分析，最后得出以下结论∶一是立信对金亚科技关联方交易审计的失败原因，不但有注册会计师、会计师事务所、被审计单位的原因，也有行业监管和环境的原因。注册会计师与事务所存在关联方舞弊风险因素的识别和评估工作不到位、关联方审计程序实施不充分、审计独立性缺失、会计师事务所质量控制体系失效、被审计单位层面存在刻意隐瞒和内部控制制度失效的原因，监管机构存在处罚不严且严重的滞后性。在上述双重原因的影响下，立信对金亚科技关联方交易审计以失败收场。二是为防止关联方交易审计失败，本文建议着重关注关联方交易舞弊的动机，建立合理完整的关联方交易审计报告程序，并在审计报告执业过程中始终保持着相应的职业怀疑；事务所也应当做好业务质量管理，与提升审计项目成员的专业能力；外部监督组织也应当进一步健全机制，强化内部审计监督，并加强惩戒力度，防止审计项目失败。

Nowadays, the competition between companies is intensifying, and many companies want to get the highest profit and usually trade in their day-to-day operations through related party activities.However, some enterprises in the betting agreement or financing pressure, enterprises in order to achieve the purpose and not found, so utilize related parties for financial fraud, related party transaction security and confidentiality, hidden and complex transactions, CPA in the process of the audit difficulty is greatly increased, the audit risk is very high, it also improves the probability of audit failure.In such a current situation, we have to think about a series of questions: how is the correlation between enterprises hidden between enterprises?How should the CPA face the hidden related relationship and its transaction?How to implement the audit procedure of the company's related party transaction CPA audit?Can there be corresponding criteria to follow?Why does the accounting firm have the related party audit to fail?With the frequent occurrence of audit failures, more and more problems are highlighted, therefore, the study of related party audit field is of great significance, which has become a hot topic in the audit industry.

This paper analyzes the failure of the related party transaction audit of Jinya Technology as a case.First to review foreign literature, and then analyzes the causes of the transaction fraud, and then the internal and external level from accounting firms comprehensive analysis, finally draw the following conclusion: one is lixin failure of jinya related party transaction audit, not only have certified public accountants, accounting firms, auditees, also have industry regulators and environment.Certified public accountants and firm related party fraud risk factor identification and evaluation work does not reach the designated position, related party audit procedures are not sufficient, lack of audit independence, accounting firm quality control system failure, the audit level deliberately conceal and the failure of the internal control system, regulators have lax punishment and serious lag.Under the influence of the above dual reasons, Lixin's related party transaction audit of Jinya Technology failed.Second, to prevent audit failure, this paper proposes to focus on the motivation of related party transaction fraud, establish reasonable and complete related party transaction audit reporting procedure, and maintain corresponding professional suspicion during audit reporting practice; firms should do business quality management and improve the professional ability of audit project members; external supervision organizations should further improve the mechanism, strengthen internal audit supervision, and improve the cost of audit project failure.