中文摘要：

2006年（（企业会计准则））规定，企业关联方交易须在财务报表中详细披露，无需计入“资本公积”。这使得上市公司有机会通过关联方交易进行利润操纵。此外，《中国注册会计师审计准则第1323号——关联方》2010版较2006年版有了实质性交化，关联方关系及其交易被视为特别风险领域，而不再只是一般检查风险领域。本文利用2006～2012年A股上市公司数据，实证分析了关联交易与审计意见之间的关系，以及新审计准则对这一关系的影响。研究结果表明：关联方交易金额与非标意见之间存在显著的正相关关系，且两者的相关性在新审计准则颁布后显著提高。

英文摘要：

The 2006 Edition of Accounting Standards for Business Enterprise requires that the related party transactions shall be disclosed in detail instead of being booked into Capital Reserves, which give the listed companies more room to manipulate the profit by related party transactions. Meanwhile, compared with the 2006 edition, the 2010 edition of China CPA Auditing Standards No. 1323 Related Parties has a substantial change. Related party relationships and transactions are now regarded as special risks, instead of just general inspection risk areas. By using the data fi＇om 2006 to 2012 as a sample, we analyze both whether related party transactions have a significant effect on audit opinion and whether the new auditing standards make difference to the relation. The result shows that there is a positive relationship between the related party transaction amount and the non-standard audit opinions and the correlation between the two increases significantly after the new auditing standards was issued.