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Study on Related Party Transaction Fraud of Listed Company and Fraud Auditing

Author: ChenLi
Tutor: XuPing
School: Dongbei University of Finance
Course: Accounting
Keywords: Related party transactions fraud Audit risk Audit countermeasures
CLC: F239.4
Type: Master's thesis
Year: 2010
Downloads: 842
Quote: 1
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Abstract


In the context of global economic integration brought about by the high-speed development of the capital market, in order to remain invincible in the fierce competition in the capital market, the enterprises are often obtained through mergers and purchasing behavior other organizations in the form of control over joint control over, or The joint venture, cooperative ventures such as the right to seize the market, control of the industry chain, the formation of multi-party co-holders of behavior a complex relationship with the related party transactions. Characteristics of the complexity of the relationship with the related party transactions, concealed, to some extent, aggravated the problem of \also frequently appeared on the market related party transactions of fraud, and seriously affected the healthy development of China's securities market, and harm the interests of the majority of investors, creditors and other stakeholders, to external independent audit market has also brought a great deal of negative impact . In this paper, a combination of theory and case writing, seize a particular research perspective, that related party transactions of listed companies engaged in corrupt conduct. On the basis of a detailed analysis of the behavior of financial fraud and related party transactions of listed companies, trying to appropriate the introduction of management fraud oriented audit model proposed related party transaction fraud audit countermeasures. The body of a total of five parts: The first part is an introduction to introduce the research background and research trends at home and abroad on the basis of a research perspective, the basic idea. The second part of the analysis, including the theory of fraud related party transactions of related party accounting standards and fraud related theories and other content. The third part is the analysis of the current situation of the related party transaction fraud, including the content of the summary of the related party transactions from 2006 to 2008 and its related party transaction fraud motivation and main practices. The fourth part of the brief of the existing problems in the audit of related party transactions. The last part is the key, trying to introduce management fraud oriented audit model proposed related party transaction fraud audit countermeasures, must be the focus of the financial report audit risk positioning in the field of management fraud risk, fraud risk, including related party transactions. Design related party transaction fraud audit procedures and the use of audit approach, the particularity of related party transactions must fully consider and evaluate various risk factors.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit
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