| With the continuous expansion of economic scale,in order to improve their competitiveness,enterprises are also expanding their scale through horizontal or vertical investment,and in the process,many related party relationships have also developed.Generally,related party transactions are conducive to reducing transaction costs between each other and achieving win-win results.However,the investigation also shows that due to the concealment of related parties,related party transaction fraud is a high incidence area for enterprises to commit fraud.As the "gatekeeper" of the capital market,how to better identify related party transactions fraud,issue appropriate audit reports,and protect the interests of information users has become an urgent matter.After reading a large number of references on related party fraud and having a deep understanding of related party fraud,this paper analyzes the situation of related party fraud in combination with the case of Daxin Certified Public Accountants’ audit of Jin Zhengda.The full text is divided into six chapters.The first part is the introduction,which mainly describes the basis,significance,research content and methods of the topic,and reviews the relevant literature,so as to have a certain understanding of the relevant content and lay the foundation for the later analysis.The first chapter describes the relevant concepts and theoretical basis related to related parties and related party transactions,providing theoretical support for the case analysis in the following article.The second chapter is the case analysis chapter,which specifically analyzes the process and consequences of the fraud in the related party transactions of Jin Zhengda.The third chapter is the signal recognition of related party transaction fraud from the perspective of fraud triangle theory.After that,it mainly analyzes the problem that Daxin Office did not identify the fraud of customs related parties,and analyzes the reasons.Finally,from the perspective of certified public accountants,combined with specific reasons,put forward targeted recommendations.It is expected to provide guidance and reference for the orderly implementation of related party audit in the future.The research contribution of this paper is to have a better understanding of the means of related party transaction fraud,and take the fraud triangle theory as the signal warning of related party transaction fraud,analyze the possibility of related party transaction fraud from multiple perspectives of the internal and external environment of the enterprise,which is more conducive to the initial identification of the risk of related party transaction fraud by auditors;In addition,targeted suggestions are put forward to solve the problems,which enriches the reference of related party audit,is more conducive to improving the quality of audit and reducing the possibility of audit failure. |
