当前课程知识点：Auditing > The final exam > The final exam > 16.1 Audit related party transactions
同学们 我们来学习审计学的
Hello everyone. Let’s learn
第十六章 终结审计知识点关联方交易审计
the knowledge point related party transaction audit in Chapter 16 final audit.
通过会计的学习我们知道
Through the study of accounting, we know that
一方控制 共同控制重大影响另一方
one party controls, jointly controls and significantly affects the other party
或者两方或两方以上同受一方控制
or two or more parties are controlled
共同控制或重大影响的构成关联方
jointly controlled or significantly affected by the same party
而关联方交易是指关联方之间
Related party transaction refers to
转移资源 劳务或义务的行为
the transfer of resources, services or obligations between related parties
而不论是否收取价款
regardless of whether the price is charged
最典型的关联方交易是母子公司之间
The most typical related party transaction is between the parent company and the subsidiary company
销售产品 提供劳务
selling products and providing services
在审计中由于重大错报风险
Due to the risk of material misstatement
及审计风险较高
and high audit risk in the audit
关联方交易审计往往成为上市公司
the audit of related party transactions often becomes
财务审计的重点领域
the key field of financial audit of listed companies
在这一知识点我们来学习
In this knowledge, we will learn
关联方交易审计的主要审计程序
the main audit procedures of related party transaction audit
首先我们来看关联方交易的审计目标
First, let's look at the audit objectives of related party transactions.
关联方交易审计目标一般包括
The audit objectives of related party transactions generally include:
确定关联方及关联方交易是否存在
Determine whether related parties and related party transactions exist
确定关联方及关联方交易的记录是否完整
Determine whether the records of related parties and related party transactions are complete
确定关联方及关联方交易
Determine whether the disclosure of related parties and related party transactions
在会计报表上的披露是否恰当
in the accounting statements is appropriate
接下来我们再来看
Next is
识别关联方交易的审计程序
audit procedures for identifying related party transactions
首先注册会计师应当复核由治理层
First of all, a certified public accountant shall review
和管理层提供的关联方交易的信息
the informationon related party transactions provided by the governance and the management.
其次了解被审计单位与关联方交易
相关的内部控制
Then, understand the internal control of the audited unit
有助于识别是否存在关联方交易
related to related party transactions
最后注册会计师可能还要实施
Finally, CPAs may need to implement
进一步审计程序以识别关联方交易
further audit procedures to identify related party transactions
具体来说包括
It includes:
执行交易和余额的细节测试
Perform detailed tests on transactions and balances
查阅股东大会和董事会的会议纪要
Refer to the minutes of the shareholders' meeting and the board of directors
复核大额或异常会计记录
Review accounting records of large or abnormal transactions
复核对债权债务关系的询证函回函
Reply to the confirmation letter for reviewing the relationship between creditor's rights and debts
复核投资交易等等
Review investment transaction,etc.
最后我们再来看
Finally, let's see
针对已识别关联方交易的审计程序
audit procedures for identified related party transactions
检查已识别的关联方交易程序
Review identified related party transaction procedures
主要包括以下内容
It mainly includes the following contents:
第一了解交易的商业目的
1.Understand the business purpose of the transaction
第二检查发票 合同和其他相关资料
2. Check invoices, contracts and other relevant materials
例如验收报告和货运单据
such as acceptance reports and shipping documents
第三确定交易是否得到管理层
3.Determine whether the transaction has been approved by management
或治理层的批准
or governance
第四检查关联方交易
4.Check related party transactions
在财务报表中的披露是否充分
whether the disclosure of that in the financial statements is sufficient
需要特别注意的是
What needs special attention is
关联方关系的性质可能导致
the nature of the related party relationship may result in
与关联方交易有关的审计证据有限
limited audit evidence related to the related party transactions
例如没有签订交易合同或协议等
For example,no transaction contract or agreement has been signed
为此注册会计师应当考虑
Therefore, certified public accountants should consider that
向关联方函证交易的条件和金额
the conditions and amount of the transaction shall be confirmed by letter to the related parties
以及检查关联方拥有的信息
and the information owned by the related parties shall be checked
同学们 在这一知识点
At this knowledge point
我们学习了关联方交易的审计程序
we learned the audit procedures of related party transactions
值得注意的是
It is worth noting that
在实务中关联方交易审计
in practice,the audit of related party transactions
往往并不是单独实施的
is often not carried out alone
为了提高审计的效率
In order to improve the audit efficiency
关联方交易审计通常和销售
the audit of related party transactions is usually carried out
采购业物等审计业务一起进行
together with the audit of sales and procurement business
-1.1 The emergence and development of civil audit
-1.2 The concept and function of CPA audit
-1.3 Elements and categories of forensic services
-1.4 The basic process of CPA audit
-Chapter 1 Unit Tests
-2.1 General qualification requirements for certified public accountants
-2.2 The organizational form of an accounting firm
-2.3 Conditions for the establishment of a public accounting firm
-Chapter 2 Unit Tests
-3.1 Conceptual framework of professional ethics
-3.2 Meaning and immunity of confidentiality obligation
-3.3 Communication before and after accepting the commission
-Chapter 3 Unit Tests
-4.1 Business failure and audit failure
-4.2 The determination of legal liability of certified public accountants
-4.3 The constitutive elements of the civil liability of certified public accountants
-4.4 The evasion and defense of legal liability of certified public accountants
-Chapter 4 Unit Tests
-5.1 The general objective of financial statement audit
-5.2 Audit objectives related to various transactions and events
-5.3 The process of achieving audit objectives
-5.4 Auditing responsibility of certified public accountants
-Chapter 5 Unit Tests
-6.2 Comprehensive use of audit procedures
-6.3 Working paper for the audit
-Chapter 6 Unit Tests
-7.2 The concept of auditing business engagement
-7.3 Perform the preliminary analysis procedure
-7.4 The concept of audit materiality
-7.5 Perform the preliminary analysis procedure
-Chapter 7 Unit Tests
-8.1 The meaning of CPA risk assessment procedure
-8.2 The meaning and elements of internal control
-8.3 Understand internal control of the audited company
-8.4 Internal control and material misstatement risk
-Chapter 8 Unit Tests
-9.2 Connotation of control tests
-9.3 Concept of substantive procedures
-Chapter 9 Unit Tests
-10.1 Overview of Audit Sampling
-10.2 Sampling risk and non-sampling risk
-10.4 The main steps of audit sampling
-Chapter 10 Unit Tests
-11.1 Major business activities of sales and collection cycle
-11.2 Substantive procedures for sales transactions
-11.3 Cut-off test of main business revenue
-11.4 Accounts receivable confirmation procedures
-Chapter 11 Unit Tests
-12.1 The main business activities involved in the procurement and payment cycle
-12.2 Substantive procedures for accounts payable
-12.3 Fixed Assets -- Substantive procedures for accumulated depreciation
-Chapter 12 Unit Tests
-13.1 Business activities and accounting records relating to inventory and storage cycles
-13.2 Sources of material inventory misstatement risk
-13.3 Audit procedures for inventory supervision
-Chapter 13 Unit Tests
-14.1 Internal control of financing activities
-14.2 Risk of material misstatement of financing activities
-14.3 The audit of short-term borrowing
-Chapter 14 Unit Tests
-15.1 Internal control tests and substantive procedures for cash on hand
-15.2 Internal control and control test on bank deposits
-15.3 Substantive procedures for bank deposits
-Chapter 15 Unit Tests
-16.1 Audit related party transactions
-16.2 Audit related party transactions
-16.3 The final evidence evaluation process
-Chapter 16 Unit Tests
-17.1 Standard unqualified audit report
-17.2 An unqualified audit report with a highlighted item section
-17.5 An audit report that cannot express an opinion
-Chapter 17 Unit Tests
-The final exam