EPISODE · May 14, 2026 · 13 MIN
注册会计师 审计 审计业务的独立性要求02 PIE与关联实体的界定规则
【本期主题】 拆解公众利益实体的五类承重墙架构——上市公司、银行、保险、央企集团、法定兜底，深度解析关联实体的"无线连坐"与"直系避嫌"双轨制判定规则。【核心案例】 甲公司（上市公司）→乙公司（母公司）→丙公司（联营企业）的蜘蛛网关系？合伙人妻子买入丙公司2000股为何最终不违规？家族宴会的避嫌半径差异？
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注册会计师 审计 审计业务的独立性要求02 PIE与关联实体的界定规则
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