关联方交易审计

本文在说明关联方交易审计重要性的基础上，分别论证了关联方的审计和关联方交易的审计两个大问题。

The paper studies two issues in transaction auditing and analyzes their importance .

关联方及其交易审计的程序与方法探析

Procedure of Transaction Auditing and Analysis of It

制造业上市公司关联方交易对审计质量的影响研究

An Impact Research on Related Party Transactions and the Audit Quality of Manufacturing Related Party Transactions of Listed Companies

在设计关联方交易舞弊的审计程序与运用审计方法时，必须针对关联方交易的特殊性，充分考虑和评估各个风险因素。

According to the particularity of the related party transactions , the CPA must fraud must fully consider each risk factor within the design of the audit procedures and methods .

实证检验结果表明，上市公司会计舞弊与审计失败正相关；在存在会计舞弊的条件下影响审计失败的主要因素有资产负债率、现金负债率、资产净利率、关联方交易度以及审计费用率。

The result is that the accounting fraud in listed companies and audit failure are positive correlation and the factors of audit failure are mainly asset-liability ratio , cash debt ratio , asset margin , degree of related-party transactions and audit expense ratio .

基于关联方交易的舞弊导向审计研究

The Fraud-oriented Audit Research Based on Related Party Transactions

关联方关系及其交易的审计问题研究

An Analysis of the Auditing of Related Party 's Relevance and Its Transactions