会计学院知识库

21世纪以后，我国资本市场的发展进入快车道，越来越多的企业意识到上市可以为公司带来巨大利益，因此，企业通过各种手段纷纷上市以谋求更好的发展，然而，我们可以发现公司在上市过程中或者上市后财务舞弊问题也愈发严重。许多企业为了上市、防止被退市或吸引投资等目的，通过各种违规手段来对财务报表进行造假，其中利用非公允的关联方交易便是一种较为常用的造假手段。非公允关联方交易中控股股东进行的违规担保、资金占用、违规披露信息等行为，会对中小股东的利益造成显著的侵害，也会对上市企业的形象带来毁灭性的打击，不利于财务报表使用者获取正确的信息进行投资，使投资者丧失对审计报告的信任，最终阻碍我国证券市场的发展。

通过研究证监会对上市公司的行政处罚报告，可以发现被处罚的公司中采用非公允的关联交易这一方式来进行财务舞弊的占比较大，因此，本文以非公允关联交易为切入视角，结合瑞华会计师事务所对SL公司年度财务报告审计失败这一案例进行深入探讨，可以发现SL公司管理层利用违规披露债务担保、控制关联方账户虚构业务、虚增在建工程和非经营性资金占用等非公允关联方交易方式进行舞弊，而注册会计师在审计过程中由于独立性受到影响、职业怀疑不足、关联交易的风险识别与应对缺失、未重视分析程序等原因以及会计师事务所质量控制制度执行不到位导致未发现公司非公允关联交易，并且外部监管不足给关联交易舞弊提供了机会，各种因素的综合造成了瑞华所的审计失败。所以，针对上述分析，为了降低审计失败的可能性，本文从注册会计师、会计师事务所、外部监管三个角度对非公允关联交易审计提出相关建议，为审计人员以后的非公允关联交易的审计工作提供经验，防止再次出现由非公允关联方交易舞弊导致的审计失败，这对于促进经济健康发展，社会的稳定发展具有重要意义。

Since the 21st century, the development of Chinese capital market has entered the fast lane. More and more enterprises realize that listing can bring huge benefits to the company, and seek better development by various means. However, We can find that the problem of financial fraud is increasingly serious during or after the listing of the company. Many enterprises in order to go public, prevent being delisted or attract investors and other purposes, through a variety of illegal means to false financial statements, the use of unfair related party transactions is a more common means of fraud. Illegal guarantee, funds occupation and information disclosure by the controlling shareholder in the transaction of the unfair party will cause more significant damage to the interests of minority shareholders, and also bring devastating blow to the image of listed enterprises, which is not good for the users of financial statements to obtain correct information for investment, and make investors lose their trust in the audit report. Finally, it will hinder the development of our stock market.

By studying the administrative penalty reports of listed companies issued by China Securities Regulatory Commission, it can be found that a large proportion of penalized companies use unfair related party transactions to carry out financial fraud. Therefore, this paper takes unfair related party transactions as the starting perspective and combines Ruihua Accounting Firm to conduct in-depth discussion on the case of continuous audit of SL company's annual financial report. It can be found that the management of SL company commits fraud by illegal disclosure of debt guarantee, control of fictitious business of related party accounts, occupation of non-operational funds and other unfair related party transaction means. However, in the audit process, due to the influence of independence, lack of professional suspicion, lack of risk identification and response of related transaction, lack of external supervision and other reasons, the CPA did not find unfair related transaction, which resulted in the audit failure. Therefore, in view of the above analysis, in order to reduce the possibility of audit failure, this paper proposes relevant countermeasures for the audit of unfair related party transactions from the perspectives of certified public accountants, accounting firms and external supervision, so as to provide experience for auditors in the audit of unfair related party transactions in the future and prevent audit failure caused by fraud of unfair related party transactions from happening again. This is of great significance to the healthy development of economy and the stable development of society.