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关联交易是审计风险的重要构成因素,被审计公司财务报表附注中未做披露的关联企业与被审计单位发生的重大影响公司业绩的购销交易应是审计人员重点关注的财务数据,若未形成审计发现便会使审计人员承担巨大的审计风险,造成审计过失责任。本文立足审计实务分析被审计单位关联方舞弊动机及未披露关联方特点及与其发生的关联交易的特点,提出了切实可行的关于发现未披露关联方舞弊的审计意见,具体阐述通过公开或非公开资料、存货监盘、询证程序及审计师职业怀疑态度等方式发现关联方舞弊从而降低审计师所承担的的审计风险。
Related party transactions are an important component of audit risk. The transactions between the connected enterprise and the audited entity that have not been disclosed in the notes to the financial statements of the audited company that have a significant impact on the performance of the company should be the financial data that the auditors focus on. If no audit has been formed The discovery will make the auditor bear a huge audit risk, resulting in the audit of fault liability. Based on the audit practice, this paper analyzes the characteristics of the affiliated companies and the characteristics of related party transactions that have not been disclosed by the auditees, and puts forward the audit opinion on the detection of undisclosed related party fraud, Information, inventory monitoring, verification procedures and auditing professional skepticism and other ways to find related party fraud and thus reduce the auditor’s audit risk.