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中国注册会计师协会对审计风险的定义为,“财务报表存在重大错报而注册会计师发表不恰当审计意见的可能性”。在企业的并购过程中,并购方与被并购方对被并购企业本身信息的所掌握是不完全对称的。被并购企业对自身资产价值情况、财务经营情况、企业文化理念信息的掌握远大于主并购企业。主并购企业一般要聘请注册会计师等专业咨询、审计机构对被并购企业进行并购审计,来帮助控制交易风险,减少因信息不对称对并购的危害,保护其并购利益。本文以水泥行业的zgjc集团的并购为例,说明水泥企业并购审计过程中的审计风险。
The Chinese Institute of Certified Public Accountants’ definition of audit risk is “the possibility of a material misstatement in the financial statements and the CPA’s publishing an inappropriate audit opinion”. In the merger and acquisition process of an enterprise, the acquired party and the acquired party are not completely symmetrical about the information acquired by the acquired enterprise itself. The acquisition of information on the value of their own assets, financial operations, and corporate culture concept by the acquired company is far greater than that of the main merger and acquisition company. Major M&A companies generally employ professional consulting and auditing institutions such as certified public accountants to conduct mergers and acquisitions audits of acquired companies to help control transaction risks, reduce the harm caused by information asymmetries to M&As, and protect M&A interests. This article takes the merger and acquisition of the cement industry’s zgjc group as an example to illustrate the audit risk in the merger and acquisition audit of cement companies.