摘要：如今，企业之间的联系随着市场经济体制不断地深化改革日益增多。为了谋求更大的市场规模，得以快速扩张，加强企业核心竞争力，出现了越来越多企业间的并购现象，企业并购也逐渐成为企业推动自身发展的重要手段。作为一种风险较高的交易活动，企业并购掺杂着诸多的不确定因素。在我国企业并购成功率相对较低，并购活动中存在着些许违法现象，在这种情况之下，对于企业并购业务的审计工作重要性便得以体现，并购审计风险也会随之出现。本文先从企业并购中审计风险基本内涵出发，在此基础上探究其存在的风险以及影响因素，最后结合实际针对性地提出有效防范措施，以期通过合理方法降低并购中审计风险，确保企业并购规范稳健地展开，加大并购成功率，保障企业资源配置优化中并购活动能更好地发挥应有的作用。75003

毕业论文关键词： 企业并购；并购审计；审计风险；影响因素；防范对策

Research on Audit Risk in Mergers and Acquisitions

Abstract: With the deepening of the market economy system reform, the link between enterprises is increasing。 In order to seek a larger market size, to achieve rapid expansion, strengthen the core competitiveness of enterprises, there have been more and more mergers and acquisitions, M & A has also become an important means to promote the development of enterprises themselves。 As high-risk trading activities, mergers and acquisitions mixed with a lot of uncertainties。 In China, the success rate of mergers and acquisitions is relatively low, there are some illegal phenomenon in mergers and acquisitions。 In this case, the M & A business audit work is particularly important, mergers and acquisitions audit risk will follow。 Based on the basic connotation of audit risk in M & A, this paper explores the risks and influencing factors。 Finally, combined with the actual targeted to put forward effective preventive measures, with a view to a reasonable way to reduce the risk of mergers and acquisitions audit, to ensure the smooth development of corporate mergers and acquisitions norms, to improve the success rate of mergers and acquisitions, enable M & A activities to better optimize the role of enterprise resource allocation。

KeyWords: mergers and acquisitions; M & A audit; audit risk; influencing factors; preventive solution

目录

绪论 1

一、 企业并购审计风险概述 2

（一） 并购审计风险内涵 2

1、 企业并购中审计风险的定义 2

2、 企业并购中审计风险的内容 2

（二） 企业并购中审计风险的原因 3

二、 企业并购审计风险影响因素 4

（一） 并购审计风险的形成过程 4

（二） 并购审计风险影响因素分析 4

1、 并购审计固有风险 5

2、 并购审计控制风险 5

3、 并购审计检查风险