企业并购交易中的审计风险与防范

Audit Risks and Precautions in the Transaction of Enterprise Merger

企业并购是资本运营的主要方式,也是一项高风险的经济活动。在并购交易的准备阶段存在与并购环境有关和与实力评估有关的审计风险。在并购交易的实施阶段存在与价值评估、出资方式、筹资、并购协议签订等有关的审计风险。在并购交易的整合阶段存在与人事管理、经营管理、财务管理和文化建设等方面有关的审计风险。对于审计者而言,有必要采取措施防范和降低并购交易各阶段的审计风险。

Enterprise merger is the main mode of capital operation and high-risk activity.In the preparation stage of merger transaction,it exists the audit risks connected with merger environment and strength assessment.Audit risks connected with the fields of value assessment,providing funds methods,raising money,merger agreement signing also exist in the implementation stage of merger transaction.In the last conformity stage of the merger transaction,it exists the audit risks which is connected with the management of personnel,management and adminstration,financial management and culture construction.As for the auditors,it is necessary to take some measures to precaution and decrease the audit risks in each stage of merger transaction.