The Main Points For Auditors To Pay Attention To In Merger And Reorganization Audit

In 1990,China's capital market was first built,and the share share reform led by the China Securities Regulatory Commission after 2007 was basically completed in China's capital market.In 2015,the total number of transactions completed in China's M & a market reached 5693.From the international experience,M & A is a typical way of the development of American companies.Mergers and acquisitions in China are also an important means to optimize the allocation of resources in China's capital market.As the market is developing and the economic situation is changing,the merger of the new and old economic forms can be realized by the merger and reorganization of the new and old economic forms under the condition that the company is waiting for a long time.However,it was originally an institutional arrangement to promote the development of enterprises and improve the economic efficiency of enterprises,but it was looped by the way of "flickering" reorganization.Buying cash,fraud It is often seen.recombination.Therefore,in order to reduce the violation of enterprises and curb the emergence of improper reorganization,mergers and acquisitions audit is particularly important.However,in the past two years,the auditor can not be diligent and diligent in the merger and reorganization audit,and can not maintain its due diligence and independence,which leads to the failure of the audit.Therefore,auditors should pay more attention to the more extensive audit process,the more complicated audit process and the high-risk risk of mergers and acquisitions audit.This paper,taking the nine good group and the restructuring of the saddle heavy shares as an example,analyzes the problems that the auditor should pay attention to in the M & A audit,and puts forward the corresponding improvement measures to prevent the "flicker" reorganization,and then provide some advice and reference for the merger and reorganization audit of the listed companies in China.First of all,the background of the topic selection,the current research status and the way and method of research are outlined.Then we introduce the concept of M & A and M & A audit and the related theories of M & A,and analyze the situation of M & A in China.Then for the nine good group through the virtual increase of income,fictitious bank deposits and other fake means to "flicker" reorganization and auditors in the nine good group audit process did not fully understand the audit unit environment,audit procedures are not implemented in place and other issues specific analysis.Finally,it puts forward the main points and suggestions that auditors should pay attention to in the M & A audit.For example,we can strengthen the prevention of the risk of M & A audit reorganization by strengthening the audit related quality control system and improving the professional quality of the auditors.I hope it will play a role in reference for merger and reorganization audit in the future.