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改革开放以来,中国经济体制从计划经济向市场经济转变,随着市场经济的快速发展,我国上市公司为了获得最大收益,实现利润最大化,通过关联方交易来降低交易成本、操纵利等。因此,本文关联方交易导致审计风险的原因,进一步指出从加强关联方交易的法律建设、完善披露制度、提高审计师专业胜任能力以及要求审计师主动规避高风险的审计业务等方面加以防范。
Since the reform and opening up, China’s economic system has changed from a planned economy to a market economy. With the rapid development of the market economy, the listed companies in our country have to maximize profit, maximize profits and reduce transaction costs and manipulate profits through related party transactions. Therefore, the reason of the related party transactions leading to the audit risk in this article further points out that it should be prevented from strengthening the legal construction of the related party transactions, improving the disclosure system, enhancing the professional competence of the auditors and requiring the auditors to avoid the high-risk audit business initiatively.