A Study On The Failure Case Of Reorganization Audit Of Listed Companies—take The Example Of Fujian Dickinson

With the gradual improvement of China's market economic system and the trend of global economic integration,M & A,as an effective form of enterprise expansion,will be used more frequently.Auditing is one of the essential elements of M & A activities.We must pay attention to risk identification and prevention in the process of audit.In recent years,domestic scholars have been increasing the research of M & A audit,providing an effective basis for risk prevention in the process of M & A audit.Through the in-depth analysis of the failure cases of the merger and reorganization of Higginson in Fujian,this paper finds that there are some problems in the process of merger and acquisition and reorganization of Chinese enterprises,such as the problems of unstandardized management of Accountants' affairs and the lack of professional ability of CPA.The results show that the CPA has not been able to maintain the independence of the audit because of the lack of ability,the audit procedure is not in place in the process of executing the audit,and can not avoid the risks of the audit work according to the accounting standards and auditing standards.This paper analyzes the differences between the reasons for the failure of the merger and reorganization of Fujian Higginson's merger and reorganization audit and the reasons for the previous failure of the general audit,and summarizes the common problems in the work of the accounting firms and certified public accountants in the work,and the general impact on the company.This paper analyzes the failure cases of merger and reorganization of Higginson in Fujian,and studies the characteristics of M & a restructuring enterprises,the difficulties and risks involved in the audit work,so as to avoid the occurrence of similar non standard M & A audit.