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注册会计师审计关联方及其交易是为了确定关联方及其交易是否真实存在、记录是否适当、会计处理是否正确，注册会计师应实施专门审计，识别有关交易是否为关联方交易，在此基础上检查关联方交易。
关联方交易的审计
【摘 要】
：
注册会计师审计关联方及其交易是为了确定关联方及其交易是否真实存在、记录是否适当、会计处理是否正确，注册会计师应实施专门审计，识别有关交易是否为关联方交易，在此基础上检
【机 构】
：
吉林北华大学管理学院
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2007年6期
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