企业并购的审计问题探讨.doc

第 PAGE 1 页 （共 NUMPAGES 13 页） 企业并购的审计问题探讨 袁叶惠子 指导老师：黄永红 中文摘要：经济的发展促使企业面临着越来越激烈的竞争，企业通过并购可以迅速实现较低成本的扩张和股东财富的最大化以及有效的优化社会资源配置。在企业并购中，审计行为可以帮助并购企业掌握目标公司的总体情况，如其财务状况、资产性质及数额、发展前景、营销渠道以及行业特点等。并购审计可以为并购决策提供重要的信息，所以说并购审计是并购行为中不可缺少的一项工作。由于我国的企业并购审计相关规范制度不是很完善，所以造成了以前的许多企业并购都是在粗略的并购审计下进行的, 这样的并购往往会造成企业并购后的发展还不如并购前。所以本文对企业并购审计问题进行了进一步的探讨。首先是通过对目前我国企业并购的形势进行分析，从中发现企业并购审计的重要性；其次是结合现行的企业审计流程对企业并购审计的具体做法进行一个阐述；再次是通过比较企业并购审计工作在实际操作中的实施，分析出审计现状以及并购审计工作中存在的问题；最后，则是对企业并购中审计行为的规范和完善提出相关的建议。 中文关键词：企业并购 审计质量 审计问题 资产评估 ? Abstract: Economic development led enterprises are facing increasingly fierce competition , enterprises can quickly achieve a lower acquisition cost of the expansion and shareholder wealth maximization and optimization of effective allocation of social resources. In M A, M A business audit behavior can help control the overall situation of the target company, as its financial situation, the nature and amount of assets, prospects, and industry characteristics and other marketing channels. Mergers Acquisitions M Audit can provide important information, so that M M audit is an indispensable work. Since our merger-related specification audit system is not perfect ,As a result many of the previous M amp; M audits are carried out under the rough, so the acquisition will often result in the development of post-M amp; M is not like before. Therefore, this paper M amp; audit issues further study. First of all, through the merger of the current situation of Chinese enterprises to analyze, discover the importance of M amp; Audit; followed by a combination of existing enterprise audit process audit on M amp; A set of specific practices; again by comparing the audit work in mergers and acquisitions the implementation of practical operation ,Analyze the current situation and acquisition audit auditing problems; Finally , the M amp; A in the audit is to standardize and improve the behavior of relevant recommendations made. Key words: M amp; A Audit quality Audit