Dissertation > Excellent graduate degree dissertation topics show

The Fraud-oriented Audit Research Based on Related Party Transactions

Author: HeZhen
Tutor: ShenZheng
School: Tianjin University of Finance and Economics
Course: Accounting
Keywords: related party relationships related party transactions the fraud–oriented audit audit risk
CLC: F239.4
Type: Master's thesis
Year: 2009
Downloads: 709
Quote: 0
Read: Download Dissertation

Abstract


In recent years, a growing number of significant fraud cases have been happening across the world, particularly the use of related party transactions, which not only triggered huge turbulence in the capital market, but also caused negative effects on the social public’s business as a whole. This article in detailed introduction financial reporting corrupting practices and in the related party transaction’s foundation, from the basis of the analysis of related party transactions from fraud-oriented audit procedures and methods of audit point of view, analyzed the connection side transaction audit risk and the guard circumvention method in detail, then puts forward the proposal from two aspects: the company interior and the exterior.This article includes five parts of the body:In the first part, the author introduced the overview of the fraud–oriented audit, the distinction between the concept of management fraud and other corrupt, and the meaning and characteristics of the fraud of financial statements. This section provides the definition of fraud, clarified the scope of the study.In the second part, based on the introduction of the motivation and methods of fraud, the author described the relationship between related parties and the meaning of the transaction and its dual character in detail. And based on clarifying the scope of the study, this part analysis the company how to make fraud by the use of related party transactions.Part III and Part IV is the focus of this article. First of all, to explore the current audit procedures and methods for fraud and the use of related party transactions. In this analysis, the article illustrates a few cases, so that it is clear and concise for the explanation of the problem. And then focus on analysis of related party transactions with the audit risk, in the end of this part, the author asked and answered how to guard against the risk of related-party transactions.Part V is mainly to resolve a number of issues for the current fraud-oriented audit using related party transactions, the author elaborated the proposal arise from both internal and external aspects.Based on the analysis fraud using related party transactions, the article did a normative analysis, which refers to the full theory of audit as well as the relevant provisions of accounting standards. It introduced some issues using multi-angle analysis, and a number of issues for the current fraud-oriented audit using related party transactions from the audit procedures, methods and audit risk. The author attempted to discover a new audit model, which can deal with the audit problem in fraud of related party transactions, combined with the modern risk-based audit model.

Related Dissertations

  1. The Principle and Practices of Transfer Pricing for Multinational Corporation,F276.7
  2. Government investment Audit System Research,F239.6
  3. Study on Application of Performance Audit in Power Supply Enterprise,F239.4
  4. Environmental audit risk identification, assessment and control of,F239.6
  5. Pyramid structure of private equity related transactions of listed companies,F832.51
  6. A Case Study of Wuliangye’s Related Party Transactions and Controlling Shareholders Tunneling,F832.51
  7. Commercial Bank Operational Risk Assessment and Management of Internal Audit,F832.2
  8. The Study of Audit Risk under Computerized Controlling Circumstance,F239.4
  9. The Influence Analysis of Auditors’ Concerning Areas on Audit Opinion Appropriateness,F239.4
  10. A Research on the Use of Fuzzy Comprehensive Evaluation Theory in Audit Risk Assessment,F224
  11. The Study of Financial Analytical Procedure Based on the Theory of Risk Based Auditing,F275
  12. The Research on Information Disclosure of Related Party Transactions of Listed Companies in China,F275
  13. Transfer pricing issues related party transactions of listed companies in China,F275
  14. Research on Application of Fair Value in Related Party Transaction Pricing of Chinese Listed Companies,F279.2
  15. A Research on the Related Party Transactions Accounting Supervision of Listed Companies,F275
  16. An Empirical Research on the Ultimate Controllers, Related-Party Transactions and Earnings Quality,F275;F224
  17. Legal Issues on Related-party Transactions of Listed Company,D922.291.91
  18. The Research on Method of Modern Risk-oriented Auditing,F239.4
  19. Research on Relevance of Manufacturing Company’s Financial Risks and Audit Fee,F239.4
  20. Study on Related Party Transaction Fraud of Listed Company and Fraud Auditing,F239.4
  21. Research on the Application of Modern Risk-oriented Audit,F239.4

CLC: > Economic > Economic planning and management > Audit > Various types of audit
© 2012 www.DissertationTopic.Net  Mobile