| Currently, such earnings management behavior has been frequently happened in the abroad and domestic listed companies that take the advantage of complicate related party relationships to transact with it's related party. Such phenomenon directly influences the validity of financial accounting information, seriously misleads the investment decision-making, increases the market risk, ruins the resource allocation function of securities markets and consequently makes the securities markets unstable. Most countries in the world have paid much more attention to the supervision and regulation of the listed companies' related party relationship and related party transactions. It is an effective measure to restrict and prohibit such earnings management by standardizing the disclosure system for related party relationships and related party transactions, reinforcing the implementation of the system and enhancing the transparency of the related information. This paper inquires into how to superintend the related deals from the angle of audit.The paper is divided into four parts:Part1 Main elaboration paper research subject and scope, discrimination and explanation related main concept, introduction the purpose of such related information auditPart2 focus on the character and content of the related information audit in comparison with the common audit. The point of view in the paper is that the principle of materiality and substance over form should be more often used in the auditing of the listed corporation's related relationship and related transactions.Part3 Audit quality to investigate to the related trade of listed company, the result shows: There are serious problems in the auditing quality of the related trade of listed company of our country. And then has analyzed the important reason of four respects resulting in auditing the current situation. The traditional management system is fettered, the corporate governance structure can't be really set up; Not... |
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