会计学院知识库

  在经济高速发展的今天，“信息化”、“全球化”已经成为炙手可热的话题。面对行业间的快速发展，不少企业为了迅速在市场中增加份额，会选择并购重组、联营、合营等方式扩大企业的规模，优化产业结构。尤其在政策和经济环境的影响下，企业可能会舍弃原本的产品，增大研发，这时旧产品堆积，新产品上市又需要资金投入，在这种情况下，企业就可能利用关联方进行资金占用，且随着时间的推移，上市公司关联方资金占用的手段越来越隐蔽，方式越来越复杂。2019年，证监会公布了《会计监管风险提示第9号》文件，详细列举了上市公司在资金占用方面所呈现的主要方式，以及审计过程中经常遇到的一系列问题。2022年中注协在审计年报中提出需要重点关注关联方资金占用的审计风险。同年，财政部颁布了《中国注册会计师审计准则第1211号——重大错报风险的识别与评估》，以提醒注册会计师在审计工作中，应特别关注与重大错报风险相关的重要事项。

  基于此，本文以众华会计师事务所审计辽宁申华控股股份有限公司为例，在结合相关文献的基础上，利用模糊综合评价法将审计风险分解为重大错报风险以及检查风险，同时构建一套评价指标体系，根据公司的特点及相关法律法规，选取适当的指标，利用问卷调查，得出各指标之间的权重，最终选出综合评分较高者。

  因此，本文得出的结论主要包括：第一，关联方资金占用的重大错报风险主要体现在企业的内部控制制度是否健全、管理层自身是否存在舞弊的意愿以及企业制定的财务风险是否巨大三个层面；第二，关联方资金占用的检查风险主要体现在注册会计师自身，即注册会计师自身的职业道德和专业胜任能力是否过关，是否能够及时发现问题，注册会计师是否在进行连续审计时保持应有的独立性以及注册会计师设计的审计程序和审计方法是否健全。本文提出的主要对策建议包括两个方面：第一，企业关联方资金占用的形式隐蔽，难以发现，注册会计师要保持应有的职业道德和谨慎性，在面对诱惑的时候要保持独立性，并设计适当的审计程序进行审计，减少审计失败的风险。第二，注册会计师在审计之前要时刻关注企业的财务状况、企业的管理层是否发生重大变化以及企业的内部控制是否合理。

  In today's rapid economic development, "informatization" and "globalization" have become hot topics. In the face of the rapid development of the industry, many enterprises in order to rapidly increase their share in the market, will choose mergers and acquisitions, joint ventures, joint ventures and other ways to expand the scale of enterprises and optimize the industrial structure. Especially under the influence of policies and economic environment, enterprises may abandon original products and increase research and development. At this time, old products are piled up, and new products need capital investment to be launched. In this case, enterprises may use related parties to occupy funds. In 2019, the CSRC published the "Accounting Supervision Risk Reminder No. 9" document, which detailed the main ways listed companies present in terms of capital occupation, as well as a series of problems often encountered in the audit process. In the annual audit report of 2022, the China Annotations Association proposed the need to focus on the audit risk of the use of funds by related parties. In the same year, the Ministry of Finance promulgated the Auditing Standard of China Certified Public Accountants No. 1211 - Identification and Assessment of the Risk of Material Misstatement to remind certified public accountants to pay special attention to important matters related to the risk of material misstatement in their audit work.

  Based on this, this paper takes Zhonghua Accounting Firm's audit of Liaoning Shenhua Holding Co., Ltd. as an example. On the basis of combining relevant literature, this paper uses fuzzy comprehensive evaluation method to decompose audit risks into major error risk and inspection risk. At the same time, it constructs a set of evaluation index system, selects appropriate indicators according to the characteristics of the company and relevant laws and regulations, and makes use of questionnaires. The weight of each index is obtained, and the one with higher comprehensive score is finally selected.

  Therefore, the conclusions drawn in this paper mainly include: first, the risk of material misstatement of funds occupied by related parties is mainly reflected in three aspects: whether the internal control system of the enterprise is sound, whether the management is willing to commit fraud, and whether the financial risk formulated by the enterprise is huge; Second, the inspection risk of funds occupied by related parties is mainly reflected in the CPAs themselves, that is, whether the professional ethics and professional competence of CPAs are qualified, whether they can detect problems in time, whether CPAs maintain their independence when conducting continuous audits, and whether the audit procedures and audit methods designed by CPAs are sound. The main countermeasures and suggestions put forward in this paper include two aspects: First, the form of funds occupied by the related parties of the enterprise is hidden and difficult to find. Certified public accountants should maintain their due professional ethics and prudence, maintain their independence in the face of temptation, and design appropriate audit procedures to audit and reduce the risk of audit failure. Second, before auditing, the CPA should always pay attention to the financial status of the enterprise, whether the management of the enterprise has undergone major changes and whether the internal control of the enterprise is reasonable.