现代风险导向的企业战略性并购审计模式研究

Research on Modern Risk-based and Audit-oriented Model of Enterprise Strategic M & A

鉴于企业战略性并购中审计主客体、审计内容和审计程序的复杂性,战略性并购的审计方法和审计风险防范一直是理论界重点研究的领域。结合国内外学者在战略性并购审计领域的研究成果,从我国战略性并购审计方法的应用现状出发,构建了基于现代风险导向审计模式的战略性并购审计体系,并结合该体系对战略性并购审计中应用的关键环节进行了讨论。

In view of complication of strategic mergers and acquisitions on audit subject, audit content and audit object, the auditing methods and audit risk prevention of strategic mergers and acquisition has been the focus of theoretical research. This paper combines the research result on strategic mergers and acquisitions of domestic and foreign scholars, and starts from the application of audit methodology, so as to construct a modem risk - based and audit - oriented model of strategic M ＆ A. Moreover, it discusses the key links in the application of strategic M ＆ A combined with the system.