现代风险导向的并购审计风险研究
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摘要
作为一项以商务控制权为标的的交易,并购在追求协同效应、追求市场势力、降低风险、获取目标公司优势资产等方面发挥着越来越重要的作用。尽管并购对企业的发展有着非同寻常的意义,但并购交易的进行并非总是一帆风顺,其中总是充斥着各种各样的风险。风险的存在在很大程度上影响着并购交易的成功,因此如何甄别和防范并购过程中的风险就成为其中很重要的一项工作。在此,利用专业中介机构如会计师事务所所提供的审计服务则能够在很大程度上防范和降低并购中的风险。
随着并购交易活动的繁荣发展,并购审计业务也越来越多,然而学术界对并购审计风险相关问题的研究却较少,相对于审计风险理论及一般审计业务的研究,并购审计风险的研究仅是“沧海之一粟”,研究文献很少且不深入、也没有完善的理论分析框架,理论的研究在很大程度上落后于并购审计业务的发展,更无法对并购审计业务进行有效的引导和指导。鉴于此,本文拟针对企业并购这一类特殊审计项目,从注册会计师审计的视角,综合运用企业并购理论、审计风险理论、委托代理理论和博弈理论,深入分析和揭示企业并购各环节涉及的审计风险并提出相应的应对策略。本文的主要内容如下：
首先,本文从并购审计与一般财务报表审计的共性特征出发,结合并购交易的特点,概括了并购审计的个性特征,包括审计目标、审计关系、审计报告的特殊性；作为一项专项审计业务,并购审计由于增加了与企业并购活动相关的风险因素,具有较高的风险性。对于并购审计高风险性的产生,从信息经济学的角度看,是由于在并购交易过程中普遍存在的信息的不对称。同时,并购交易中不同主体间对利益追求的倾向的不同极易造成各方利益上的冲突,无疑会对审计的独立性产生较大的威胁,从而增大审计的风险。
其次,在对比传统与现代审计模型的基础上,阐述了并购审计与现代风险导向审计的适用性,把现代风险导向审计模型应用到并购审计中；并对现代风险导向审计模型在并购审计中的具体应用进行了深入的分析。
再次,本文通过调查问卷的方式,利用层级结构法和模糊评价法,对比分析了一般财务报表审计和并购审计重大错报风险的影响因素以及并购审计重大错报风险点的分布。结果显示：在一般性财务报表审计业务和并购审计业务中,影响重大错报风险因素相对重要性水平有所不同。在并购审计重大错报风险点的分布上,长期股权投资、无形资产、商誉、应交税费、应付职工薪酬、预计负债、营业外收入在所有重大错报风险点中属于第一级重要的财务报表项目。
最后,根据理论分析和实证分析的结果,本文从会计师事务所和行业主管两个层面提出了防范和控制并购审计风险的对策和建议,包括在重大并购审计业务领域引入有限责任合伙人制度;完善会计师事务所内控体系,确保并购审计的独立性；提高会计师事务所和审计人员专业胜任能力；中国注册会计师协会要针对并购审计特殊领域出台相应业务操作指南。
Merger and Acquisition are transactions targeted at business control, which play an important role in Synergy Effects, market forces, risk reducing and good-quality assets. However, Merger and Acquisition transactions are not plain sailing, which are always filled with a variety of risks. The presence of risks affects the success of Merger and Acquisition. As a result, screening and preventing the risk in the Merger and Acquisition process becomes a very important question. At this time, Merger and Acquisition auditing work is extremely important,which can prevent and decrease the audit risk.
With the prosperity and development of the Merger and Acquisition transactions, Merger&Acquisition auditing services becomes more and more. However, there are few literatures on Merger and Acquisition auditing risk. Compared with the research of auditing risk theories and the general auditing, the research literature on Merger and Acquisition auditing is not only less and less in-depth, but also no perfect theoretical analysis framework.
In all, the theoretical research is lagging behind the development of the Merger and Acquisition auditing business, furthermore, the theoretical research cannot do the effective guidance on the Merger and Acquisition auditing service. In view of this, this paper would do some research on the Merger and Acquisition auditing from the perspective of the CPA auditing, using the Merger and Acquisition theory, auditing risk theory, principal-agent theory and game theory, in order to analyze and reveal the various aspects of auditing risk and advances the corresponding strategies.
Firstly, this paper summed up the specialist of the Merger and Acquisition auditing from its generality, combined with the characteristics of Merger and Acquisition transactions. The specialist of the Merger and Acquisition auditing includes the auditing objective, auditing relationship and the auditing report. As a special auditing services, Merger and Acquisition auditing has the higher risk due to the risk of the Merger&Acquisition transactions. From the perspective of information economics, it is the information asymmetry prevalent in the process of mergers and acquisitions that cause the high risk of the Merger&Acquisition auditing. In the meantime, the different pursuit of the interests among the various participating bodies easily cause the conflict of interests, which no doubt would bring the threat on the auditing dependence, and therefore increasing the auditing risk.
Secondly, this paper build the Merger and Acquisition audit risk, regarding the specialist of the Merger and Acquisition, with the theory of the modern risk auditing standards. The contents of the model includes:various kinds of the Merger and Acquisition audit transactions, basing on the different periods of the Merger and Acquisition, the stakeholders and focusing on the auditing risk preventing.
Thirdly, this paper compared the distribution and influencing effect of the risks of significant misstatements of Merger and Acquisition between the general FS audit and Merger and Acquisition audit. The main methods of the comparing research are analytic hierarchy process and fuzzy evaluation method. The results showed that:it is quite different on the significance level of the influencing factors on the significant misstatements between the general Financial Statement audit and Merger and Acquisition audit. On the distribution of the significant misstatements of Merger and Acquisition, long-term equity investment, intangible assets, goodwill, taxes payablevable, accrued payrolletie, accrued liabilities, non-operating incometionsare all belonging first level of important accounts of the risks of material misstatement.
Finally, this paper draws the following policy suggestions to the prevention and the controlling of the Merger and Acquisition audit risk, based on the theoretical and empirical research from two perspective:the accounting firms and the industry executives.
The suggestions including as the following:introducing the limited partner system in Merger and Acquisition audit; improving the internal controlling system of the accounting firms; improving the quality of the accounting firms and the auditors; Corresponding operational guidance should be introduced to the Merger and Acquisition by Chinese Institute of Certified Public Accountants.
随着并购交易活动的繁荣发展,并购审计业务也越来越多,然而学术界对并购审计风险相关问题的研究却较少,相对于审计风险理论及一般审计业务的研究,并购审计风险的研究仅是“沧海之一粟”,研究文献很少且不深入、也没有完善的理论分析框架,理论的研究在很大程度上落后于并购审计业务的发展,更无法对并购审计业务进行有效的引导和指导。鉴于此,本文拟针对企业并购这一类特殊审计项目,从注册会计师审计的视角,综合运用企业并购理论、审计风险理论、委托代理理论和博弈理论,深入分析和揭示企业并购各环节涉及的审计风险并提出相应的应对策略。本文的主要内容如下：
首先,本文从并购审计与一般财务报表审计的共性特征出发,结合并购交易的特点,概括了并购审计的个性特征,包括审计目标、审计关系、审计报告的特殊性；作为一项专项审计业务,并购审计由于增加了与企业并购活动相关的风险因素,具有较高的风险性。对于并购审计高风险性的产生,从信息经济学的角度看,是由于在并购交易过程中普遍存在的信息的不对称。同时,并购交易中不同主体间对利益追求的倾向的不同极易造成各方利益上的冲突,无疑会对审计的独立性产生较大的威胁,从而增大审计的风险。
其次,在对比传统与现代审计模型的基础上,阐述了并购审计与现代风险导向审计的适用性,把现代风险导向审计模型应用到并购审计中；并对现代风险导向审计模型在并购审计中的具体应用进行了深入的分析。
再次,本文通过调查问卷的方式,利用层级结构法和模糊评价法,对比分析了一般财务报表审计和并购审计重大错报风险的影响因素以及并购审计重大错报风险点的分布。结果显示：在一般性财务报表审计业务和并购审计业务中,影响重大错报风险因素相对重要性水平有所不同。在并购审计重大错报风险点的分布上,长期股权投资、无形资产、商誉、应交税费、应付职工薪酬、预计负债、营业外收入在所有重大错报风险点中属于第一级重要的财务报表项目。
最后,根据理论分析和实证分析的结果,本文从会计师事务所和行业主管两个层面提出了防范和控制并购审计风险的对策和建议,包括在重大并购审计业务领域引入有限责任合伙人制度;完善会计师事务所内控体系,确保并购审计的独立性；提高会计师事务所和审计人员专业胜任能力；中国注册会计师协会要针对并购审计特殊领域出台相应业务操作指南。
Merger and Acquisition are transactions targeted at business control, which play an important role in Synergy Effects, market forces, risk reducing and good-quality assets. However, Merger and Acquisition transactions are not plain sailing, which are always filled with a variety of risks. The presence of risks affects the success of Merger and Acquisition. As a result, screening and preventing the risk in the Merger and Acquisition process becomes a very important question. At this time, Merger and Acquisition auditing work is extremely important,which can prevent and decrease the audit risk.
With the prosperity and development of the Merger and Acquisition transactions, Merger&Acquisition auditing services becomes more and more. However, there are few literatures on Merger and Acquisition auditing risk. Compared with the research of auditing risk theories and the general auditing, the research literature on Merger and Acquisition auditing is not only less and less in-depth, but also no perfect theoretical analysis framework.
In all, the theoretical research is lagging behind the development of the Merger and Acquisition auditing business, furthermore, the theoretical research cannot do the effective guidance on the Merger and Acquisition auditing service. In view of this, this paper would do some research on the Merger and Acquisition auditing from the perspective of the CPA auditing, using the Merger and Acquisition theory, auditing risk theory, principal-agent theory and game theory, in order to analyze and reveal the various aspects of auditing risk and advances the corresponding strategies.
Firstly, this paper summed up the specialist of the Merger and Acquisition auditing from its generality, combined with the characteristics of Merger and Acquisition transactions. The specialist of the Merger and Acquisition auditing includes the auditing objective, auditing relationship and the auditing report. As a special auditing services, Merger and Acquisition auditing has the higher risk due to the risk of the Merger&Acquisition transactions. From the perspective of information economics, it is the information asymmetry prevalent in the process of mergers and acquisitions that cause the high risk of the Merger&Acquisition auditing. In the meantime, the different pursuit of the interests among the various participating bodies easily cause the conflict of interests, which no doubt would bring the threat on the auditing dependence, and therefore increasing the auditing risk.
Secondly, this paper build the Merger and Acquisition audit risk, regarding the specialist of the Merger and Acquisition, with the theory of the modern risk auditing standards. The contents of the model includes:various kinds of the Merger and Acquisition audit transactions, basing on the different periods of the Merger and Acquisition, the stakeholders and focusing on the auditing risk preventing.
Thirdly, this paper compared the distribution and influencing effect of the risks of significant misstatements of Merger and Acquisition between the general FS audit and Merger and Acquisition audit. The main methods of the comparing research are analytic hierarchy process and fuzzy evaluation method. The results showed that:it is quite different on the significance level of the influencing factors on the significant misstatements between the general Financial Statement audit and Merger and Acquisition audit. On the distribution of the significant misstatements of Merger and Acquisition, long-term equity investment, intangible assets, goodwill, taxes payablevable, accrued payrolletie, accrued liabilities, non-operating incometionsare all belonging first level of important accounts of the risks of material misstatement.
Finally, this paper draws the following policy suggestions to the prevention and the controlling of the Merger and Acquisition audit risk, based on the theoretical and empirical research from two perspective:the accounting firms and the industry executives.
The suggestions including as the following:introducing the limited partner system in Merger and Acquisition audit; improving the internal controlling system of the accounting firms; improving the quality of the accounting firms and the auditors; Corresponding operational guidance should be introduced to the Merger and Acquisition by Chinese Institute of Certified Public Accountants.
引文
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②审计风险=固有风险*控制风险*检查风险
③审计风险=重大错报风险*检查风险
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①并购审计风险的相关文献综述将单独在2.3节进行阐述。
②沈征.企业兼并的会计与审计架构[D].天津财经学院博士论文,2000.
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②审计风险=固有风险*控制风险*检查风险
③审计风险=重大错报风险*检查风险
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