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由于经济快速发展，公司和组织的结构和规模日趋复杂，企业与企业之间的合作与联系加深，交易双方为关联方的情况也越来越多。这种关联方交易为企业提供了许多便利之处，比如降低成本，调整盈亏，因此十分受企业欢迎，但缺点也很明显，企业可以通过这种方式进行造假舞弊，对投资者来说更难以保障自身利益。

对于关联方交易审计的难点在于，如何确定交易双方是否真实的存在关联关系。企业为达到自身目的往往采用各种手段将关联方交易去关联化，造成从法律角度看并没有发生关联方交易，这种隐蔽的方式就是隐性关联方交易。本文选取中国医药企业作为研究对象有几点原因：第一，医药行业需要的资金庞大，只有不断研发新的药物产品才能率先在市场中占有高点，所以为了融资，医药制造企业本身的造假动机就远高于其他行业。二是医药制品的发展备受国家关注，相关的法规和政策不断出台，而各地区政策可能也有不同，这就导致医药企业想要进行财务舞弊的困难较大，势必导致其采用更隐蔽复杂的方式。

对于“隐性关联方交易”的理论研究有很多，许多学者也做出了有见解的分析，但依旧缺乏对“隐性关联方交易”的实际案例的细致分析，尤其是医药制造业的相关文献就更少了。因此，本文选取了知名医药制造上市企业E公司作为研究对象，该企业的隐性关联方造假手段很有特点，研究价值较高。其次，利用审计风险模型对天健事务所审计失败的案例进行分析，从降低审计风险的角度为今后注册会计师遇到相关案例时的审计过程提供参考，从而避免审计失败。

Due to the rapid economic development, the structure and scale of the company and the organization are increasingly complex, the cooperation and contact between enterprises are deepened, and more and more related parties. This kind of related party transaction provides many conveniences for enterprises, such as reducing costs and adjusting profits and losses, so it is very popular with enterprises, but the disadvantages are also obvious. Enterprises can cheat in this way, which is more difficult for investors to protect their own interests.

The difficulty of related party transaction audit lies in how to determine whether the two parties of the transaction are really related relations. In order to achieve their own goals, enterprises often use various means to dislink related party transactions, resulting in no related party transactions from a legal point of view. This hidden way is hidden related party transactions. There are several reasons for this paper to select Chinese pharmaceutical enterprises as the research object: First, the pharmaceutical industry needs a huge amount of funds, and only by continuous research and development of new pharmaceutical products can they occupy a favorable position in the fiercely competitive market. Therefore, in order to raise funds, the fraud motivation of pharmaceutical manufacturing enterprises themselves is much higher than that of other industries. Second, the development of pharmaceutical products has attracted the attention of the country. The relevant regulations and policies are not introduced, and the regional policies may be different, which leads to greater difficulties for pharmaceutical enterprises to carry out financial fraud, which is bound to lead to the adoption of more hidden and complex ways.

There are many theoretical studies on "hidden related party transactions", and many scholars have made insightful analysis, but there is still a lack of detailed analysis of the actual cases of "hidden related party transactions", especially the relevant literature of the pharmaceutical manufacturing industry. Therefore, this paper selects company E, a well-known listed pharmaceutical manufacturing company, as the research object. The hidden related party fraud means of this enterprise are very characteristic and the research value is high. Secondly, the audit risk model is used to analyze the audit failure cases of Tianjian Firm, so as to provide reference for the audit process of CPA in the future from the perspective of reducing the audit risk, so as to avoid audit failure.