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一、会计师财务尽职调查的重要性当今社会资本市场火热,许多资深会计师、律师、投行部经理等整年空中飞人,唯恐错失好项目;我认为,甄选一个好项目或者判断其风险,80%源于会计师之初步财务尽调。去年我有幸接触一个澳洲跨国并购项目,客户委托澳洲会计所律所进行尽职调查,同时在尽调的基础上,双方拟定了收购价格二千万澳元(近1亿人民币),至差不多交割日,客户仍未收到当地会计师律师的尽调报告,由于标的巨大,客户委托我去核实会计师的尽调,去到澳洲
First, the importance of accountant financial due diligence Today’s social capital market is fiery, many senior accountants, lawyers, investment banking manager and other sky trapeze, for fear of missing a good project; I think, select a good project or determine the risk of 80% of the source The accountant’s initial financial tone. Last year, I was fortunate to have contacted a Australian cross-border mergers and acquisitions project, the client commissioned the Australian accounting firm to conduct due diligence, and on the basis of good faith, the two sides developed a purchase price of 20 million Australian dollars (nearly 100 million yuan) The client still has not received the dutiable report from the local accountant’s lawyer. Due to the huge subject, the client entrusted me to verify the accountant’s dedication and went to Australia