会计学院知识库

由于并购具有提升公司经营业绩、优化资源配置的作用，近年来，并购成为众多上市公司扭亏为盈的首要选择。因为并购具有众多优势，部分企业抱有不良的并购目的，可能会采取财务舞弊等方式进行财务报表的粉饰行为，以求在并购业务中得到较高的并购价格。在并购过程中，需要审计人员对并购双方进行核查，并购审计业务程序较复杂，与普通年报审计具有显著区别。因此，会计师事务所和审计人员需要特别关注并购审计中的审计风险，并购审计也成为新的关注焦点。

本文主要研究并购活动中所带来的审计风险及其应对措施，选择的研究对象为宁波东力并购年富供应链事件。本文主要分为六个部分，首先，本文阐述了研究背景和研究意义，对并购审计相关文献进行总结，将研究内容分为六个部分进行列式，并选取了两个研究方法对该事件中存在的并购审计问题进行分析。其次，本文对并购审计中的基础概念进行了辨析。例如企业并购的含义、并购审计的含义及相关风险等。在基础理论选取方面，本文选择了信息不对称理论、委托代理理论和风险导向审计理论。再次，对宁波东力并购年富供应链事件进行了系统的介绍，主要包括并购双方及审计机构的概况、审计失败事件回顾、年富供应链舞弊手段分析以及并购过程中审计问题分析等方面。依据以上对研究对象资料的搜集，本文对研究对象进行了审计风险分析。在此次并购事件中，并购活动所处的宏观环境，行业环境及公司内部环境、被并购方的财务舞弊行为、不合理的业绩承诺以及并购商誉减值都会导致审计风险；在检查风险方面，存在审计师独立性相关的审计风险以及审计程序执行不到位导致的审计风险。针对以上风险点，本文提出了相应的应对措施。在重大错报风险应对措施方面，针对财务报表层次，审计人员要熟悉并购双方内外部环境、重视并购双方内部控制的有效性；针对认定层次，审计人员要提高对业绩承诺的关注程度，并选择恰当评估方式确定企业价值；在检查风险的应对措施方面，审计人员要严格遵循独立性的要求，并严格执行并购审计程序。最后提出本文的结论与展望。

Since mergers and acquisitions have the effect of improving the company's operating performance and optimizing the allocation of resources, in recent years, mergers and acquisitions have become the primary choice for many listed companies to turn losses into profits. Because of the many advantages of M&A, some enterprises have undesirable M&A purposes and may whitewash their financial statements by means of financial fraud, in order to obtain a higher M&A price in the M&A business. In the process of mergers and acquisitions, auditors are required to verify both parties to the merger and acquisition, and the business procedures of the merger and acquisition audit are more complex, which is significantly different from the ordinary annual report audit. Therefore, accounting firms and auditors need to pay special attention to the audit risks in M&A audits, which have also become a new focus.

This paper mainly studies the audit risks brought about by M&A activities and their countermeasures, and selects the research object of Ningbo Donly's merger and acquisition of Everich supply chain. This paper is divided into six parts, firstly, this paper expounds the research background and research significance, summarizes the relevant literature of M&A audit, divides the research content into six parts, and selects two research methods to analyze the M&A audit problems existing in this event. Secondly, this paper analyzes the basic concepts in M&A audit. For example, the meaning of mergers and acquisitions, the meaning of mergers and acquisitions audits, and related risks. In terms of the selection of basic theories, this paper selects the information asymmetry theory, the principal-agent theory and the risk-oriented audit theory. Thirdly, the merger and acquisition of Everich supply chain by Ningbo Donly was systematically introduced, mainly including the overview of the merger and acquisition parties and audit institutions, the review of audit failures, the analysis of fraud methods of Everich supply chain, and the analysis of audit problems in the process of mergers and acquisitions. Based on the above collection of research object data, this paper conducts an audit risk analysis of the research object. In this M&A event, the macro environment in which the M&A activities are located, the industry environment and the company's internal environment, the financial fraud of the target party, unreasonable performance commitments and the impairment of the goodwill of the M&A will all lead to audit risks. In terms of inspection risks, there are audit risks related to the independence of auditors and audit risks caused by inadequate implementation of audit procedures. In view of the above risk points, this paper proposes corresponding countermeasures. In terms of countermeasures to deal with the risk of material misstatement, auditors should be familiar with the internal and external environment of both parties and pay attention to the effectiveness of the internal control of both parties to the acquisition at the level of financial statements. According to the level of identification, auditors should pay more attention to performance commitments and choose appropriate evaluation methods to determine the value of the enterprise; In terms of countermeasures to check risks, auditors should strictly follow the requirements of independence and strictly implement M&A audit procedures. Finally, the conclusions and prospects of this paper are presented.