会计学院知识库

随着我国经济体制改革的深入推进，资本市场不断发展完善。为了在市场上获得一席之地，打造自身优势，上市公司通常采用控股合并等方式扩大公司经营规模，进而可以产生规模效应。这些做法使得上市公司更多地进行关联方交易，或者隐匿性的关联方交易，虽然这可以提高企业的效率和盈利能力，但同时也为企业提供了舞弊空间，使企业利用关联方交易进行资金转移和利润操纵。随着时间的推移，关联方交易舞弊行为已经变得更加复杂和隐蔽，损害了投资者的合法权益。目前，审计工作的重点已经将关联方交易纳入进来，因为关联方交易舞弊为审计工作带来了较高风险。尽管我国现行已经存在部分对关联方及关联方交易进行约束的规范准则，但这些规范准则并没有对实际操作中的细节进行详细规定，只是从宏观的原则上进行描述，因此在审计实务操作中只能作为一定参照，规定的范围有限。就目前的审计现状来看，我国的关联方交易审计现状仍然存在很多问题，审计失败案例频频发生，引起了社会的关注。面对如此严峻的关联方交易审计形势，研究关联方交易审计风险十分必要。

本文从华泽钴镍事件出发，以其关联方交易审计为研究对象，借助案例分析法、文献研究法和规范研究法，参考风险导向审计理论，分析关联方交易可能出现的审计风险，找出关联方交易对应审计风险要素在于不良经营状况引发了经营风险，关联方交易存在固有风险属性，以及企业内部控制制度存在缺陷；同时，注册会计师未严格执行审计程序、缺乏怀疑精神、忽略工作底稿等问题，这些不当的做法导致了审计风险的出现。因此，在审计关联方交易时，必须充分考虑企业的实际情况，规范风险评估程序，对企业的财务数据进行全面的评估和分析，同时加强对关联交易的定价公允性审计，以保障审计质量的有效提升，正确评估企业内部控制有效性，同时优化审计方法，拓展进一步审计程序执行范围，有效实施分析程序和总体性分析复核，希冀协助注册会计师在对关联方交易业务审查过程，增强风险识别意识，强化风险管理。

With the deepening of China's economic system reform, the capital market continues to develop and improve. In order to gain a foothold in the market and create their own advantages, listed companies often use methods such as holding mergers to expand their business scale, which can generate scale effects. These practices enable listed companies to conduct more related party transactions, or hidden related party transactions. Although this can improve the efficiency and profitability of enterprises, it also provides enterprises with fraud space, allowing enterprises to use related party transactions for fund transfer and profit manipulation. With the passage of time, fraud in related party transactions has become more complex and hidden, damaging the legitimate rights and interests of investors. At present, the focus of audit work has included related party transactions, as related party transaction fraud brings high risks to the audit work. Although there are currently some regulatory standards that restrict related parties and related party transactions in China, these regulatory standards do not provide detailed provisions for practical operations, but only describe them from a macro perspective. Therefore, they can only be used as a reference in audit practice, with limited scope. In terms of the current audit situation, there are still many problems in the audit of related party transactions in China, and audit failure cases occur frequently, causing social concern. In the face of such a severe situation of related party transaction audit, it is necessary to study the risk of related party transaction audit.

Starting from the Huaze Cobalt Nickel Incident, this article takes the audit of related party transactions as the research object, using case analysis, literature research, and normative research methods, and referring to risk oriented audit theory, analyzes the possible audit risks of related party transactions, and finds out that the corresponding audit risk factors of related party transactions are due to poor operating conditions that trigger operational risks, and that related party transactions have inherent risk attributes, And defects in the internal control system of the enterprise; At the same time, certified public accountants have not strictly implemented audit procedures, lack of skepticism, and neglect of working papers. These improper practices have led to the emergence of audit risks. Therefore, when auditing related party transactions, it is necessary to fully consider the actual situation of the enterprise, standardize risk assessment procedures, comprehensively evaluate and analyze the financial data of the enterprise, and strengthen the audit of the pricing fairness of related party transactions to ensure the effective improvement of audit quality, correctly evaluate the effectiveness of internal control of the enterprise, optimize audit methods, and expand the scope of further audit procedures, Effectively implement analysis procedures and overall analysis and review, hoping to assist certified public accountants in the review process of related party transactions, enhance risk identification awareness, and strengthen risk management.