Research On The Measures Of Merging Auditing Risks Of Listed Companies

As the world economic recovery, M&A events occurred more frequently, its influence on the development of listed companies is becoming more and more important. The rapid expansion of assets restructuring, combining and recruiting, as a kind of method in the rapid expansion, for the sake of achieve the enterprise strategic intention, for the purpose of high gain.Being a certified public accountant, participated in the whole process of mergers and acquisitions, in terms of mergers and acquisitions audit business, the biggest factor is the impact on the business success or failure of auditing risk.So how to recognize and respond to auditing risk of each business in mergers and acquisitions of certified public accountants is pay more and more important attention to the CPA’s firm. In this paper, from two aspects of on-site auditing and overlook proceeding for the auditing risk in the outcome of the locating auditing, and to analyze its conceptions, the causes, the characters and the method in reducing risk, in order to cut down the negative effect in auditing risk of the quoted companies in its mergers and acquisitions, and to achieve the goal of certified public accountants auditing.