Audit of financial fraud in related party transactions and its implications
关联方交易财务舞弊审计及启示

摘要

随着我国市场不断扩大，经济蓬勃发展，企业竞争愈演愈烈。其中关联方交易凭借其隐蔽复杂、层出不穷的特点，成为了众多公司用于财务舞弊的不二选择，因此在处理关联方及关联方交易上的审计风险不断提高。本文首先提出相关概念界定并进行文献综述，其次说明审计失败的原因，最后根据审计失败的原因从而为所有审计带来启示。通过本次研究分析可以进一步深入了解关联方交易财务舞弊审计的内容和特点，提高审计规范性以及效率效果，促进资本市场良性运作。

Abstract

With the continuous expansion of the Chinese market and the vigorous development of the economy, competition among enterprises is becoming increasingly fierce. Among them, related party transactions have become the preferred choice for many companies for financial fraud due to their hidden, complex, and constantly emerging characteristics. Therefore, the audit risks in dealing with related parties and related party transactions continue to increase. This article first defines relevant concepts and conducts a literature review. Secondly, it explains the reasons for audit failures. Finally, based on the reasons for audit failures, it provides insights for all audits. Through this research analysis, we can further understand the content and characteristics of financial fraud auditing in related party transactions, improve audit standardization and efficiency, and promote the healthy operation of the capital market.