会计学院知识库

在经济迅猛发展的背景下，企业为增强自身实力，追求更大的市场份额，常常会选择扩大自身规模，以此实现规模经济带来的效益。然而，伴随着企业规模的逐渐扩大，其关联方网络变得错综复杂，关联企业的数量不断攀升，关联交易亦愈发频繁。虽然这些举措可以帮助企业更有效率的利用资源，降低交易成本，但同时也为企业实施舞弊提供了可乘之机，关联方关系的认定变得更加困难，关联方交易的复杂和隐蔽更是增加了审计人员的工作难度，提高了审计风险。结合当前的实际情况来看，与关联方交易相关的审计失败事件不断发生，例如，延安必康、华泽钴镍、尔康制药等，这些事件既暴露出了关联方交易审计工作中存在着不足，也导致审计行业的工作质量遭受到严重质疑，公众对审计行业的信任大幅下降。尽管我国监管机构已经发布了相关的关联方交易审计准则，但这些准则只是从宏观上进行原则描述，且准则的颁发与市场的发展之间有着时间上的差距，存在滞后性，审计人员在实务工作中的参照范围依然受到很大限制。因此，对关联方交易的审计风险进行研究，并制定相应的风险防范策略变得尤为关键。

本文从辅仁药业事件出发，以关联方交易审计为研究对象，运用案例研究法，同时在现代风险导向理论的基础上分析关联方交易审计风险，并针对性的提出审计风险防范策略。通过研究辅仁药业关联方交易，本文将其审计风险归为以下两个方面：一是重大报错风险，主要源于行业经营特性及经营压力所带来的挑战，企业内控制度的缺陷以及货币资金异常、债务问题；二是检查风险，这一风险主要源于审计人员在执行审计任务时的一系列不当做法，包括缺乏怀疑精神，风险评估程序存在缺陷、实质性程序不充分以及事务所内部审计质量控制体系未有效运行等，这些不当做法导致了高检查风险的产生。因此，在审计关联方交易时，必须结合企业所处的行业环境，审慎评估内控有效性，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，以保障审计质量的有效提升。此外，审计人员还应该优化审计方法，拓展审计程序的执行范畴，使关联方交易审计的复核工作得到有效实施。希望通过本文的研究，能够协助审计人员在关联方交易审计业务过程中增强风险意识，提高关联方交易审计效率及审计质量。

In the context of rapid economic development, in order to enhance their own strength and pursue a larger market share, enterprises often choose to expand their own scale in order to achieve the benefits brought by economies of scale. However, with the gradual expansion of the scale of enterprises, their related party network becomes intricate, the number of affiliated enterprises continues to rise, and related party transactions are becoming more and more frequent. Although these measures can help enterprises use resources more efficiently and reduce transaction costs, they also provide an opportunity for enterprises to commit fraud, and the identification of related party relations becomes more difficult. The complexity and concealment of related party transactions increase the difficulty of auditors' work and increase audit risks. In view of the current actual situation, audit failures related to related party transactions continue to occur, such as Yan'an Bikang, Huaze Coke and Nickel, Er Kang Pharmaceutical, etc. These events not only expose the deficiencies in the audit work of related party transactions, but also lead to the serious doubts about the quality of the audit industry, and the public's trust in the audit industry has declined significantly. Although China's regulatory authorities have issued relevant auditing standards for related party transactions,these standards only describe the principles from a macro perspective,and there is a time gap between the issuance of the standards and the development of the market,there is a lag,and the reference range of auditors in practical work is still very limited.Therefore,it is particularly critical to study the audit risks of related party transactions and develop corresponding risk prevention strategies.This paper mainly studies the related party transactions of related party transactions,and puts forward some suggestions for the related party transactions of related party transactions.

This paper starts from the incident of Furen Pharmaceutical, takes the audit of related party transactions as the research object, uses the case study method, analyzes the audit risk of related party transactions on the basis of modern risk-oriented theory, and puts forward the audit risk prevention strategy. By studying the related party transactions of Furen Pharmaceutical, this paper classifies its audit risks into the following two aspects: First, the risk of major error reporting, which is mainly caused by the challenges brought by the characteristics and operating pressure of the industry, the defects of the enterprise's internal control system, abnormal monetary funds and debt problems; The second is inspection risk, which mainly stems from a series of improper practices of auditors in the execution of audit tasks, including lack of doubt, defects in risk assessment procedures, inadequate substantive procedures and ineffective operation of the internal audit quality control system of the firm. These improper practices lead to high inspection risks. Therefore, when auditing related party transactions, it is necessary to carefully evaluate the effectiveness of internal controls, standardize the risk assessment procedures, and conduct a comprehensive assessment and analysis of the financial data of the enterprise in light of the industry environment in which the enterprise is in, so as to ensure the effective improvement of audit quality. In addition, auditors should optimize audit methods, expand the scope of audit procedures, and effectively implement the review of related party transactions. It is hoped that the research of this paper can help auditors to enhance risk awareness and improve audit efficiency and audit quality in the process of related party transaction audit.