企业并购中的新兴审计风险探析

Analysis on Audit Risk of Enterprise Merging and Purchase

我国的企业并购审计的风险评估是注册会计师审计实践中的一个重要环节,审计人员必须充分重视对并购情况的了解,扩展审计证据范围,形成对并购企业审计风险的评价,包括对环境风险、整合风险、成本效益风险、换股比例风险的评估。

The audit of enterprise merging and purchase in our country is an important task in registered accountants＇practice. The accountants must fully understand the situation of merging and purchase and extend audit evidence in order to form a risk evaluation including environment risk, integration risk and cost efficiency risk.