本科论文摘 要 并购是一个资金资本雄厚创造利益大企业通过购买等方式取得另一家企业的控制权或所有权的行为，它是企业经营规模扩大的重要方式。在 2016 年，我国企业并购活动达到并购历史上的最高峰。在这些并购行为中，有些企业的并购行为以失败告终。当并购交易失败与被终止后，并购参与企业会遭受到一定或重大的经济损失，甚至连参与并购交易活动的会计师事务所也不可避免的要承担对等的责任。要让并购行为结果能与企业设想的一样，那么并购策略执行人则需要透彻并购交易中隐藏的种种风险，以及有可能导致并购失败的要素，并能够对这些问题提出最佳应对方案。但在审计风险研究方面，我国审计界对它研究时间始于 20 世纪 90 年代初期。在并购审计风险带给并购行为方面，本研究通过从检查风险与会计师事务所风险控制缺陷等四方面对它进行分析，提出降低与尽量减少并购审计风险的发生率，来提高市场并购行为的成功率，使市场中的会计师事务所成为促进市场经济高速发展的企业之一。关键词：企业并购，并购审计，审计风险本科论文Abstract Mergers and acquisitions is the act of a large enterprise with strong capital and creating profits to obtain control or ownership of another enterprise through purchase and other means. It is an important way to expand the scale of business operations. In 2016, China's corporate M & A activity reached the highest peak in M & A history. In these mergers and acquisitions, some companies' mergers and acquisitions ended in failure. When the M & A transaction fails and is terminated, the M & A participating enterprises will suffer certain or significant economic losses, and even the accounting firms participating in the M & A transaction will inevitably bear equal responsibility. In order for the results of M & A behavior to be as expected by the enterprise, the executor of the M & A strategy needs to thoroughly understand the risks hidden in the M & A transaction and the factors that may cause the failure of the M & A, and be able to propose...
