Study On The Audit Case About Transaction Cheat Of Related Party Of Listed Company

With the development of the securities market,many enterprises in order to survive in the fierce competition in the asset market and development,through the reorganization of mergers,strong combination and some other way to the group of the road.With the increasing number of enterprises in the group,the network of related parties is becoming more and more complicated,and the related party transactions are more and more.The frauds related to related parties and related party transactions are also more serious,so that the workload and working difficulty of the auditors are increasing,The likelihood of an audit failure increases.Therefore,in order to reduce the fraud of related party transactions,it is imperative to study the fraud of related parties and related parties.In this paper,we use the combination of theory and case to study the corrupt behavior of related party transactions.First of all,the theoretical part of the article mainly uses the comparative analysis method to study the similarities and differences between the definition of related parties and related parties,the disclosure requirements of related parties and related party transactions in the United States,International and China's related party standards.This paper analyzes the audit theory and current situation of related party transactions in combination with practice,and analyzes the related theories of the related party transactions.Secondly,the case part of the article to A case,for example,A company's related party trading fraud motives,A related party transactions and hidden related party transactions and the means of failure to use the reasons for failure.Finally,from the accounting standards,certified public accountants,accounting firms and other three aspects of improving the feasibility of the audit recommendations.The research of this paper further consummates the audit method of related party and related party transactions,and reduces the auditing risk of CPA's related parties and related party transactions to a certain extent,and provides reference for the accounting firm to formulate or improve the audit process of related party transactions.The innovation of this paper lies in the study of the existing standards and cases in our country,and points out the shortcomings of the definition and disclosure of the accounting standards in China.It is suggested that the time standard should be added in the definition of the related parties.And disclose the contents of the performance of major related parties;for the firm to develop a perfect related party transactions and related party transactions audit procedures.However,due to the limitations of the case study itself,coupled with the author's lack of practical experience,the proposed operability to be verified.