Legal analysis: the following points should be paid attention to in the audit of enterprise merger and acquisition: 1. Audit report on assets and capital verification before acquisition. 2. Asset appraisal audit report-under acquisition. 3. Audit report on the financial status of the restructured enterprise after the acquisition. Company merger can adopt absorption merger or new merger. A company absorbs other companies for merger, and the absorbed company is dissolved. The merger of two or more companies to form a new company is a new merger, and the parties to the merger are dissolved.
Legal basis: Article 172 of the Company Law of People's Republic of China (PRC), the merger of companies can take the form of absorption merger or new merger. A company absorbs other companies for merger, and the absorbed company is dissolved. The merger of two or more companies to form a new company is a new merger, and the parties to the merger are dissolved.