会计学院知识库

  伴随着经济的快速发展 ,上市公司之间的联系也越来越频繁。部分上市公司采用借助于隐瞒关联关系，粉饰财务报表，破坏了正常的市场秩序，也增加了审计风险。近年来，利用关联方关系进行财务舞弊的方法多种多样，如果上市公司刻意隐瞒关联方交易，就会给注册会计师的审计工作带来困难，甚至会导致审计失败，影响审计质量。就目前的情况来看，注册会计师在审计过程中依旧很难发现上市公司隐瞒关联方交易的情况，为审计人员执行审计程序带来了巨大困难。

  本文以广东榕泰为典型案例，旨在已有的关联方及关联方交易、关联方交易审计及其审计风险的理论基础上，进行案例分析。2020年新证券法实施后，证监会公布了首批受到严厉处罚的财务造假案，广东榕泰公司就是其中之一。广东榕泰关联交易舞弊手段具有典型性，影响也极强，所以本文选择该案例进行研究分析。本文从相关理论出发，从重大错报风险和检查风险两个方面来进一步分析关联方交易审计风险的原因，最后得出结论，提出有针对性的风险防范对策。希望对审计实务工作以及审计行业健康发展提供一些有益的参考。

    With the rapid development of the economy, the connection between the listed companies is becoming more and more frequent. Some listed companies use the help of concealing associations and whitewash financial statements, which destroys the normal market order and increases the audit risk. In recent years, there are various methods to conduct financial fraud. If the listed company deliberately conceals the related party transactions, it will bring difficulties to the audit work of certified public accountants, and even lead to audit failure and affect the audit quality. As for the current situation, it is still difficult for certified public accountants to find out the concealment of related party transactions in the audit process, which brings great difficulties for auditors to implement the audit process.

    This paper takes Guangdong Rongtai as a typical case, aiming to analyze the case based on the existing related party transaction and related party transaction audit and the audit risk. Guangdong Rongtai company is one of the first batch of financial fraud cases announced after the implementation of the new securities law in 2020. Guangdong Rongtai related party transactions are typical, the influence is also very strong, so this paper chooses this case for research and analysis. Based on the relevant theories, this paper further analyzes the causes of the audit risk of related party transactions from the two aspects of major misstatement risk and inspection risk, and finally draws the conclusion and puts forward targeted risk prevention countermeasures. Hope to provide some useful reference for the audit practice work and the healthy development of the audit industry.