审计人员在企业并购中应关注的问题及审计风险的探讨

企业并购是一项高风险的经济活动,审计人员必须关注并购环境、企业的优劣、收益与成本、换股比例、会计处理等因素对并购的影响及审计中可能导致的风险,有的放矢地加强防范,控制风险,提高审计质量.

Problems should be cared about in auditing of enterprise acquisition and auditing risk probing

Enterprises merging is an economic activity that is so highly risky that auditors must concern the factors such as the merging environment, advantages and disadvantages of the enterprises, their avenues and costs, rate dieision of the share exchange, and accountant adjustment, and they must purposefully reinforce prevention and control to the risks, and highten the auditing quality.