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2018 | OriginalPaper | Chapter

13. Related Party Transactions

Author : Felix I. Lessambo

Published in: Auditing, Assurance Services, and Forensics

Publisher: Springer International Publishing

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Abstract

The economic substance of a related party transaction may differ materially from its form. Thus, the objective of the auditor is to obtain sufficient appropriate audit evidence to determine whether related parties and relationships and transactions with related parties have been properly identified, accounted for, and disclosed in the financial statements.

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previous chapter Auditing Accounting Estimates, Including Fair Value Accounting Estimates

next chapter Significant Unusual Transactions

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See Section 10A(a)(2) of the Exchange Act, 15 U.S.C. §78j-1(a)(2), which was added to the Exchange Act by the Private Securities Litigation Reform Act, enacted by Congress in 1995.

SEC, In the Matter of the Application of Wendy McNeeley, CPA, AAER No. 3427, at 15 (December 13, 2012), http://www.sec.gov/litigation/opinions/2012/34-68431.pdf.

Title: Related Party Transactions
Author: Felix I. Lessambo
Publisher: Springer International Publishing
Book: Auditing, Assurance Services, and Forensics
Print ISBN: 978-3-319-90520-4

Electronic ISBN: 978-3-319-90521-1

Copyright Year: 2018
DOI: https://doi.org/10.1007/978-3-319-90521-1_13