What is the audit process of the acquisition company?
In the process of auditing the acquired company, the audit contents include the audit of financial statements with asset inventory as the core and the review of the results of asset subjects. The specific audit steps and contents are as follows:
1. Analyze and compare the financial statements of the past few years, and verify the authenticity of profits, especially whether there are any important matters that should be audited and not adjusted by the audited entity.
2, field observation of the number of mechanical equipment, operation, scrap and worn-out equipment comparison and evaluation accuracy.
3. Take a comprehensive inventory of creditor's rights and debts, and discuss the appropriateness of the evaluation of sales creditor's rights, especially the possibility of recovering bad and stranded creditor's rights.
4. Is there an inventory backlog?
5. Appropriateness of location confirmation and valuation of land and buildings.
6. Study whether there are intangible assets and whether the valuation of intangible assets is appropriate.