近年来，由于我们国家经济迅速发展，上市公司的数量越来越多，公司的规模也逐渐扩大，而规模的扩大随之而来的就是公司之间进行并购与重组，然后形成复杂的关联方关系。尽管这种关联方关系起着“双刃剑”的作用，一边是管理层通过合规的关联方交易节约公司成本以及提高经营效率，另一边是大股东通过关联交易侵占上市公司的利益，扰乱资本市场秩序。在实际案例中，大股东往往利用关联交易来占用上市公司资金。注册会计师也因关联方关系核查难度大，识别资金占用手法给他们审计这些上市公司带来了巨大的挑战。

   本文采用案例研究法与文献研读法,以典型大股东资金占用审计案例F企业为例,对关联交易下大股东资金占用审计风险进行研究。首先对关联交易以及资金占用审计的相关文献进行研读，界定关联交易，大股东以及审计风险的概念。再对案例F企业与会计师事务所以及注册会计师审计进行阐述，识别F企业财务报表层次和认定层次的重大错报风险，检查风险。其次，运用层次分析法构建F企业的重大错报风险评价模型与检查风险评价指标模型，确定F企业两者的各指标排序，并对审计风险进行评价与成因分析，最后为关联交易下资金占用审计提供三点建议。一是在识别重大错报风险方面要关注宏观与行业环境，资金占用内部控制有效性。二是通过挖掘隐匿的关联方关系尽早识别大股东以及其他关联方的财务风险。三是在降低检查风险方面提高审计人员的执业胜任能力，加强会计师事务所的审计质量。

关键词：关联交易 大股东 资金占用 层次分析法 审计风险

      In the middle of year, due to the  development of our country's economy, a great deal of listed companies is more and more, and  the companies is also gradually expanding, and the expansion of the scale is followed by the merger and reorganization between companies, and then form a complex relationship between the related parties. Although the kind of related party relationship plays the role of a“Double-edged sword”, on the one hand is the management through the compliance of related party transactions to save the company costs and improve operational efficiency, on the other hand, large shareholders encroach on listed companies' interests through related party transactions, disturbing the order of the capital market. In actual cases, large shareholders often make related party transactions to employ the funds of listed companies. The Certified Public Accountant also face significant challenges in auditing these listed companies because of the difficulty of verifying related party relationships.

      The paper makes Case Study Method and literature review methods to study the audit risk of capital occupation of hareholders under related party transactions, taking a typical audit case enterprise as an example. Firstly, the related transactions and the audit of capital occupation are studied, and the concepts of related transactions, large shareholders and audit risk are defined. Case F illustrates how companies and Accounting networks and associations identify significant misstatement and inspection risks at  their financial statements . in addition, the paper uses the analytic hierarchy process (AHP) to make the evaluation index model of the major misstatement risk and inspection risk of F Enterprise, determines the ranking of each index of F Enterprise and carries on the evaluation and the cause analysis to the audit risk, finally, it provides three suggestions for the audit of capital occupation under the related transaction. First, in identifying the risk of major misstatement to pay attention to the macro-environment and industry, capital occupation of the effectiveness of internal control. The other is to identify the financial risks of the major shareholders and other related parties as early as possible by mining the hidden relationship between them. The third is to improve the Certified Public Accountant' professional competence in reducing inspection risks and to strengthen the quality of Accounting networks and associations audits.

Keywords: related party transactions；major shareholders；capital occupation；analytic hierarchy process；audit risk