企业并购审计风险与防范

发布时间：2018-05-30 11:24

本文选题：并购 + 并购风险　；参考：《中南大学》2005年硕士论文

【摘要】：企业并购作为资本运营的主要方式,是我国当前经济结构调整、企业改革和经济效益提高的重要手段,尽管其中的问题很多,但是其积极意义已经获得了理论界和实务界的认可。企业并购是一项复杂的系统工程,涉及到法律、财务、审计、管理等多个方面的难题,因而其风险很大。广义的并购审计是指注册会计师、内部审计人员等审计主体,与律师、注册资产评估师、注册税务师、注册咨询工程师等专业人员一起,作为并购主体的财务顾问或受托进行专项审计,参与企业并购,提供咨询、审计、报告编制等专业服务,以降低并购风险、实现并购目标的活动。一个扩展了的企业并购审计过程,在审核目标企业有形资产的同时,也应该对其无形资产进行审查。企业并购审计范围包括宏观环境审计、法律审计、产品审计、管理审计等七个方面。企业并购审计的目标,应当定位于对并购主体相关方案、信息和实物的合法性、可行性、效益性和真实可靠性的审计。完整的审计风险概念,应从广义上解释,即不仅包括审计过程的缺隙导致审计结果与实际不相符而产生损失或责任的风险,而且包括营业失败可能导致公司无力偿债、或破产所可能对审计人员或审计组织产生伤害的营业风险。现代风险基础审计,以战略观、系统观为基本思想,将被审单位置于广泛的经济环境中进行考察,从而系统的改进了审计方法在新社会经济环境中的科学性和有效性。企业并购交易本身就是一项高风险的经济活动,它对各利益相关人乃至整个社会经济生活产生重大的影响。这也决定了企业并购审计的高风险性和审计责任的重大性。企业并购活动的介入不仅增加了企
[Abstract]:M & A, as the main way of capital operation, is an important means of economic restructuring, enterprise reform and economic efficiency improvement in China, although there are many problems in it. However, its positive significance has been recognized by the theoretical and practical circles. M & A is a complex system engineering, involving legal, financial, audit, management and other aspects of the difficulties, so its risk is very large. M & A auditing in a broad sense refers to the audit subjects such as certified public accountants and internal auditors, together with lawyers, certified asset appraisers, certified tax officers, certified consulting engineers and other professionals. As the subject of M & A, financial consultant or entrusted to conduct special audit, participate in M & A, provide consulting, audit, report compilation and other professional services, in order to reduce the risk of M & A and achieve the goal of M A activities. An expanded audit process of M & A should also review the intangible assets of the target enterprises while auditing their tangible assets. M & A audit scope includes macro-environment audit, legal audit, product audit, management audit and other seven aspects. The objective of M & A audit should be to audit the related schemes of M & A subject, the legality, feasibility, benefit and reliability of information and material objects. The complete concept of audit risk should be interpreted in a broad sense, that is, not only the lack of gaps in the audit process results in the risk of loss or liability resulting from the audit results being inconsistent with the actual situation, but also the risk that business failure may lead to the insolvency of the company. Or bankruptcy may cause injury to auditors or audit organizations operating risk. Modern Risk-Based auditing, based on the strategic view and the systematic view, examines the auditees in a wide economic environment, thus systematically improving the scientificity and effectiveness of auditing methods in the new social and economic environment. M & A transaction itself is a high-risk economic activity, which has a significant impact on all stakeholders and even the whole social and economic life. This also determines the high risk of M & A audit and the importance of audit responsibility. The involvement of M & A activities not only increases the number of enterprises
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【引证文献】