Research On The Audit Risk Of Listed Company’s M&A

With the recovery of the world economy, the rapid growth of China’s economy, and the enterprise’s strong demand for its own development and growth, mergers and acquisitions have become more and more frequent, mergers and acquisitions have become an overheated economic phenomenon. In particular, the listed company in order to obtain some of the resources and some special purpose, this strategy is often used acquisitions to expand its influence and generate economies of scale, enhance its capital value and core competitiveness. Standing in the perspective of the public accounting firm, participated in the whole process of mergers and acquisitions, mergers and acquisitions audit contains a lot of audit risk, including the risk of internal and external environment, audit risk associated with the market, and the firm internal system risk. Corporate mergers and acquisitions audit has become one of the biggest audit risks of CPA firms, especially the audit risk of the Listing Corporation is particularly important. Therefore, the accounting firm must be careful to identify and assess the risk of the whole process of M & A audit. In this paper, through the risk analysis of various stages of the merger audit, as well as the analysis of causes of the risk, summed up the listing Corporation merger audit risk prevention measures. It is designed to reduce audit risk and prevention of M & A, enlarge the success rate of mergers and acquisitions in audit, allows accountants to better to do a good job of audit service enterprise mergers and acquisitions of listed companies.