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随着我国经济的飞速发展,企业经营通过重组、参股、控股及兼并等形式,渐渐由经营单一的产品向资本经营转化,扩展经营规模和领域非常快速,注册会计师在审计中如何识别和防范关联交易成为审计中关键的一个审计环节。本文从什么是关联方交易、关联方交易的类别、关联方交易定价原则以及如何识别关联方等方面对此问题进行了探讨。
With the rapid development of economy in our country, enterprises gradually transformed from operating a single product to capital management through restructuring, shareholding, holding and mergers, expanding the scale and field of operation very quickly. How CPCs can identify and prevent associations in the audit Trading has become a key audit part of the audit. This article discusses the issue of what is the related party transaction, the type of the related party transaction, the pricing principle of the related party transaction and how to identify the related parties.