Part V is mainly to resolve a number of issues for the current fraud-oriented audit using related party transactions, the author elaborated the proposal arise from both internal and external aspects.

第五部分主要是针对目前关联方交易舞弊导向审计中出现的一些问题，从企业内部和外部两个方面详细阐述了笔者的建议。

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And then focus on analysis of related party transactions with the audit risk, in the end of this part, the author asked and answered how to guard against the risk of related-party transactions.

然后着重分析关联方交易与审计风险，进而提出如何防范关联方交易审计风险的问题，并进行阐述。

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