You can query according to your needs.
1, take things as things. Audit the point-in-time status or period status of inventory, fixed assets or monetary funds. Such as: inventory audit, fixed assets construction and disposal audit, capital revenue and expenditure audit.
2. Take accounting as the object. Audit the basis, period and time status of creditor's rights and debts arising from the provision and sale of goods or services. Such as: accounting period audit, payment period audit and bad debt approval audit.
3. Take the rules as the object. Review the implementation process and results of systems, plans, tasks, standards and processes. Such as: target completion audit, procurement approval process audit, supplier shortlisting policy implementation audit, discount authority and approval audit, budget implementation audit.
4. Take the responsible person as the object. Review the period responsibility and final status of the economic responsible person. Economic responsibility audit of responsible person, target cost audit of responsible person.
Merger and acquisition is the main way of capital operation and an important form of enterprise expansion, but it is also a high-risk economic activity. The risk audit of enterprise merger and acquisition is a potential growth point in audit practice and plays an extremely important role in merger and acquisition activities. Auditors should learn from the experience and lessons of other enterprises in the M&A process, and take measures to prevent and reduce the audit risks at all stages of M&A transactions, so as to achieve the basic audit goal of reasonable valuation. Based on the basic contents of the audit of enterprise merger and acquisition, this paper mainly introduces the risks of the audit of merger and acquisition and its preventive measures.
The basic idea of risk-based audit is to study enterprise management and internal control and its operation based on audit risk. Through the analysis and inspection of relevant data and information, we can understand the relationship between the information disclosed in financial statements and the actual situation of enterprises and determine the compliance of accounting standards. The audit of enterprise merger and acquisition is the field where risk-oriented audit can best reflect its own value, and it is also the field of high-risk audit. In order to reduce the audit risk, certified public accountants must pay full attention to and actively intervene in the process of enterprise merger and acquisition, effectively use their professional knowledge in the fields of accounting, auditing and asset evaluation, fully understand the merger situation, expand the scope of audit evidence, and form an assessment of audit risk of M&A enterprises, which is an important basis for certified public accountants to determine the sustainable operation ability of enterprises and determine the areas and directions where major misstatements may occur.