Research On M A Audit Risk Control Of Nanyang Stock And Tianrongxin

With the rapid growth of domestic mergers and acquisitions(M&A),the audit risks of the accounting firms involved in M&A are also increasing.Therefore,how to take appropriate measures to control the audit risk of mergers and acquisitions transaction is very important.Based on this,this paper takes the audit risk of merger and acquisition as the research topic.By applying the audit risk theory of merger and acquisition to the hot cases,it focuses on analyzing how to control the audit risk in the process of merger and acquisition audit,and gives Suggestions on the specific audit risk control of domestic merger and acquisition audit.The core problem of this paper is the control of the audit risk of mergers and acquisitions.The first chapter introduces the background and significance of the topic,and expounds the research content and methods as well as the research status at home and abroad.The second chapter explains the general audit risk and mergers and acquisitions audit risk theory,mainly the concept and content of the introduction.The third chapter takes the Nanyang stock acquisition and Tian Rong xin,the largest merger case of Nan Yang stock acquisition in the past two years,as the case.Firstly,it gives an overview of the companies of the two sides in the merger and acquisition process,and then analyzes the audit risks in the merger case.The fourth chapter,based on the analysis of audit risks in the previous chapter,points out the corresponding control measures taken by accounting firms for these M&A audit risks and the problems existing in the control measures.The fifth chapter,through the analysis of this case,obtains the enlightenment and Suggestions on the audit risk control of mergers and acquisitions from the firm,such as the full investigation before the audit,the design and implementation of necessary audit procedures,and the strengthening of the depth of analytical review procedures.Due to the particularity and complexity of M&A audit risks,effective measures should be taken for different M&A audit risks when controlling M&A audit risks.It is hoped that this paper can provide some reference and guidance for accounting firms to control audit risks in future M&A audit business.