非上市目标企业并购审计风险-研究——以水泥行业企业为例

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1、万方数据ABSTRACTABSTRACT：Mergers&Acquisitionsarethemainmeansofbusinessexpansionoutsideregularsize．M&Aisacomplicatedsystematicproject,preparedfromresearchtodesign，tonegotiate，signdealtopost-mergerintegration．Thereisaseriesofactivitiesintheorganicprocess．M&Ariskisinallaspectsoftheproces

2、s．InM&Atransactions，theinformationisincompletebetweenthepartiesinthetransaction．Buyerfirmsneedtohireaprofessionalfirmtocontroltradingrisk，protectcompanyinterests．AsoneoftheimportantroleofCPAprofessionalfirmprovidingauditingservicesinM&Atransactions，reducingtheharmbyincompleteinfor

3、mationdistribution．WhenM&Atransactionsisprosperity,M&Aauditingalsohasaplentydevelopment．However,theacademicstudyofM&AauditingriskWasless．Differentfromauditingrisktheoryandgeneralfinancialstatementsauditing，M&Aauditingriskresearchrarelydoesdepthandtheoretical．ThispaperinCPAs’horizo

4、n，basedonauditingrisktheoryandM&Atheory,usedtheconceptofemerprisevalue，assessedtheM&Adecision-makingstageoftheprivatetargetcompanyauditingrisl【，proposedauditingcopingstrategies．ThispaperidentifiatedtheM&Aauditingriskindecision-makingstage，usedtheconceptofenterprisevalue，usedthekey

5、pointofenterprisevaluemodeltoidentifytheM&Aauditingriskofprivatetargetcompany．Further,basedonmodemrisk—orientedauditingriskmodel：Auditing砒Sk=MaterialMisstatementRiskXDetection砒sk，combinedM&AriskwiththeM&Aauditingrisk，correctedMaterialMisstatementRiskinthemodel，pointedouttheMateria

6、lMisstatement融SkdistributionpointswhichWascorrected，anddesignedauditingprocessintheM&Adecision-makingstage．Finally,withthecementindustryenterprisesasallexample，assessedM&Aauditingriskofprivatetargetcompany,proposedauditingcopingstrategies，providedcontributionforestablishingoperati

7、onalguidelinesforM&Aauditing．KEYWORDS：M&A：AuditingRisk；M&AAuditing；EnterpriseValue；CementIndustry．CLASSNO：【请输入分类号，以分号分隔。】万方数据目录中文摘要⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．iiiABSTRACT⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．iv1引言⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯11．1研究背景与意义⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯

8、⋯．．11．2研究思路及方法⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯