{"id":971,"date":"2020-02-12T00:00:00","date_gmt":"2020-02-12T00:00:00","guid":{"rendered":"https:\/\/moore-hong-kong.row.moore-global.com\/news\/financial-due-diligence-and-audit-is-it-just-a-ti\/"},"modified":"2026-02-03T15:44:05","modified_gmt":"2026-02-03T07:44:05","slug":"financial-due-diligence-and-audit-is-it-just-a-ti","status":"publish","type":"post","link":"https:\/\/www.moore.hk\/zh\/news\/financial-due-diligence-and-audit-is-it-just-a-ti\/","title":{"rendered":"\u8d22\u52a1\u5c3d\u804c\u8c03\u67e5\u548c\u5ba1\u8ba1,\u4ec5\u4ec5\u662f\u6807\u9898\u4e0a\u7684\u533a\u522b?"},"content":{"rendered":"<p>\u5f53\u4f60\u9047\u5230\u5177\u5438\u5f15\u529b\u7684\u6295\u8d44\u9879\u76ee\u65f6\uff0c\u4f5c\u4e3a\u4e00\u4e2a\u7406\u6027\u6295\u8d44\u8005\uff0c\u76f8\u4fe1\u4f60\u4f1a\u4ece\u591a\u89d2\u5ea6\u8bc4\u4f30\u8be5\u6295\u8d44\u9879\u76ee\u7684\u8fc7\u5f80\u3001\u73b0\u5728\u53ca\u5c06\u6765\u7684\u8868\u73b0\u662f\u5426\u7b26\u5408\u4f60\u7684\u671f\u671b\u548c\u80fd\u5426\u4e3a\u4f60\u5e26\u6765\u76f8\u5e94\u56de\u62a5\u3002<\/p>\n<p>\u5982\u4f55\u89e3\u8bfb\u6295\u8d44\u9879\u76ee\u7684\u8d22\u52a1\u8868\u73b0\u662f\u6295\u8d44\u8005\u6700\u5173\u5fc3\u7684\u95ee\u9898\u4e4b\u4e00\uff0c\u4e5f\u662f\u56f0\u6270\u5927\u90e8\u4efd\u6295\u8d44\u8005\u7684\u96be\u9898\u3002\u6295\u8d44\u8005\u591a\u6570\u4f1a\u9009\u62e9\u4ece\u5df2\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u5f00\u59cb\u5ba1\u89c6\u5176\u8fc7\u5f80\u8868\u73b0\uff0c\u56e0\u4e3a\u201c\u5df2\u5ba1\u8ba1\u201d\u4e00\u8bcd\u8868\u793a\u76f8\u5173\u8d22\u52a1\u6570\u636e\u7ecf\u5df2\u5f97\u5230\u6838\u6570\u5e08\u7684\u6838\u8bc1\uff0c\u80fd\u7ed9\u4e88\u6295\u8d44\u8005\u4fe1\u5fc3\u4fdd\u8bc1\u3002<\/p>\n<p>\u7136\u800c\uff0c\u5f88\u591a\u6295\u8d44\u8005\u672a\u80fd\u4e86\u89e3\u5ba1\u8ba1\u62a5\u544a\u53ea\u662f\u4e00\u4efd\u4f1a\u8ba1\u6570\u5b57\u4e0a\u7684\u6210\u7ee9\u8868\uff0c\u5176\u4e3b\u8981\u76ee\u7684\u662f\u6307\u51fa\u8be5\u516c\u53f8\u7684\u8d22\u52a1\u62a5\u8868\u662f\u5426\u771f\u5b9e\u53ca\u516c\u5141\uff0c\u800c\u5e76\u672a\u8bf4\u660e\u53ca\u5206\u6790\u5176\u300c\u6210\u7ee9\u300d\u7684\u6765\u9f99\u53bb\u8109\u3002\u5ba1\u8ba1\u62a5\u544a\u57fa\u672c\u4e0a\u672a\u80fd\u56e0\u5e94\u4e2a\u522b\u6295\u8d44\u8005\u6240\u9700\u800c\u63d0\u4f9b\u5176\u5173\u6ce8\u7684\u7279\u5b9a\u8d44\u8baf\uff0c\u5982\u6307\u5b9a\u7684\u8425\u8fd0\u53ca\u8d22\u52a1\u7b49\u8be6\u7ec6\u72b6\u51b5\u3002\u56e0\u6b64\uff0c\u4e0d\u5c11\u673a\u6784\u6216\u4e2a\u4eba\u6295\u8d44\u8005\uff0c\u5728\u8fdb\u884c\u6295\u8d44\u6216\u5e76\u8d2d\u4e4b\u524d\uff0c\u4e5f\u4f1a\u8003\u8651\u81ea\u8eab\u9700\u8981\u800c\u8fdb\u884c\u76f8\u5e94\u7684\u8d22\u52a1\u5c3d\u804c\u8c03\u67e5\u3002<\/p>\n<p>\u7b80\u800c\u8a00\u4e4b\uff0c\u5ba1\u8ba1\u548c\u8d22\u52a1\u5c3d\u804c\u8c03\u67e5\u867d\u540c\u6837\u662f\u5bf9\u8d22\u52a1\u4fe1\u606f\u8fdb\u884c\u5ba1\u67e5\uff0c\u4f46\u7531\u4e8e\u57fa\u4e8e\u4e0d\u540c\u7684\u76ee\u7684\u3001\u8303\u56f4\u3001\u6280\u5de7\u53ca\u5173\u6ce8\u7684\u98ce\u9669\uff0c\u7eb5\u7136\u770b\u4f3c\u4f7f\u7528\u76f8\u540c\u7684\u8d22\u52a1\u8d44\u6599\uff0c\u76f8\u5173\u7684\u8ba8\u8bba\u53ca\u53d1\u73b0\u4e5f\u53ef\u80fd\u5b8c\u5168\u4e0d\u540c\u3002<\/p>\n<p>\u6211\u4eec\u5c06\u5728\u4e0b\u6587\u9610\u8ff0\u4e24\u79cd\u670d\u52a1\u7684\u4e3b\u8981\u76f8\u5f02\u4e4b\u5904:<\/p>\n<p class=\"translation-block\"><strong>\u5ba1\u8ba1<\/strong><br>\u5ba1\u8ba1\u65e8\u5728\u5ba1\u67e5\u516c\u53f8\u8fc7\u5f80\u7684\u8d22\u52a1\u8868\u73b0\uff0c\u6838\u6570\u5e08\u5e76\u5c31\u6b64\u8868\u8fbe\u610f\u89c1\uff0c\u5373\u516c\u53f8\u7684\u8d22\u52a1\u62a5\u8868\u662f\u5426\u5177\u6709\u771f\u5b9e\u53ca\u516c\u5141\u7684\u89c2\u70b9\u3002<\/p>\n<p>\u6838\u6570\u5e08\u7684\u5ba1\u8ba1\u62a5\u544a\u7528\u9014\u5e7f\u6cdb\uff0c\u4f46\u4ea6\u6709\u5176\u56fa\u6709\u7684\u5c40\u9650\u6027\u3002\u65e0\u8bba\u5176\u516c\u53f8\u4e1a\u7ee9\u8868\u73b0\u5982\u4f55\uff0c\u6838\u6570\u5e08\u5fc5\u987b\u5224\u65ad\u516c\u53f8\u6709\u5426\u9075\u5b88\u4f1a\u8ba1\u51c6\u5219\u4ee5\u65e2\u5b9a\u7684\u65b9\u5f0f\u62ab\u9732\u516c\u53f8\u4fe1\u606f\uff0c\u4ee5\u53ca\u5bf9\u516c\u53f8\u6574\u4f53\u8868\u73b0\u53d1\u8868\u610f\u89c1\uff0c\u4e3b\u8981\u8d44\u8baf\u4e3a\u5176\u6574\u4f53\u8d22\u52a1\u8868\u73b0\u53ca\u5f53\u4e2d\u662f\u5426\u5b58\u5728\u91cd\u5927\u9519\u8bef\u9648\u8ff0\u3002\u56e0\u6b64\uff0c\u4ece\u5206\u6790\u53ca\u4e86\u89e3\u516c\u53f8\u8be6\u7ec6\u7684\u8425\u8fd0\u89d2\u5ea6\u4e0a\u770b\uff0c\u6295\u8d44\u8005\u5e94\u7406\u89e3\u5ba1\u8ba1\u62a5\u544a\u6240\u63d0\u4f9b\u7684\u8d44\u8baf\u662f\u6709\u9650\u5ea6\u548c\u76f8\u5bf9\u8868\u9762\u7684\u3002<\/p>\n<p class=\"translation-block\"><strong>\u8d22\u52a1\u5c3d\u804c\u8c03\u67e5<\/strong><br>\n\u8d22\u52a1\u5c3d\u804c\u8c03\u67e5\u5219\u662f\u9488\u5bf9\u4e2a\u522b\u6295\u8d44\u8005\u7684\u8003\u8651\u53ca\u9700\u8981\u800c\u5bf9\u76ee\u6807\u516c\u53f8\u4f5c\u51fa\u8d22\u52a1\u8c03\u67e5\u3001\u5206\u6790\u53ca\u5efa\u8bae\uff0c\u662f\u4e00\u4e2a\u5ea6\u8eab\u8ba2\u9020\u7684\u670d\u52a1\u3002<\/p>\n<p>\u5728\u76ee\u6807\u516c\u53f8\u7ba1\u7406\u5c42\u7684\u5408\u4f5c\u4e0b\uff0c\u5b83\u80fd\u9488\u5bf9\u516c\u53f8\u7684\u7ecf\u8425\u60c5\u51b5\u3001 \u4e0e\u5ba2\u6237\u53ca\u4f9b\u5e94\u5546\u7684\u5173\u7cfb\u3001\u6295\u8d44\u98ce\u9669\u4e0e\u56de\u62a5\u3001\u73b0\u91d1\u6d41\u91cf\u9884\u6d4b\u548c\u53ef\u9760\u6027\u4ee5\u53ca\u5176\u4ed6\u4ea4\u6613\u8003\u8651\uff0c\u5982\u534f\u540c\u6548\u5e94\u7684\u53ef\u80fd\u6027\u7b49\u7279\u522b\u8303\u56f4\uff0c\u4f5c\u51fa\u4ed4\u7ec6\u8be2\u95ee\u548c\u8c03\u67e5\u3002\u8d22\u52a1\u5c3d\u804c\u8c03\u67e5\u62a5\u544a\u66f4\u4f1a\u5217\u51fa\u6295\u8d44\u8005\u5728\u8fdb\u884c\u4ea4\u6613\u524d\u9700\u8981\u6ce8\u610f\u7684\u98ce\u9669\u53ca\u8ddf\u8fdb\u4e8b\u9879\u3002<\/p>\n<p>\u4e0e\u5ba1\u8ba1\u62a5\u544a\u4e0d\u540c\uff0c\u8d22\u52a1\u5c3d\u804c\u8c03\u67e5\u62a5\u544a\u6ca1\u6709\u6807\u51c6\u683c\u5f0f\uff0c\u6bcf\u4efd\u62a5\u544a\u90fd\u4f1a\u6839\u636e\u76ee\u6807\u7528\u6237\u7684\u9700\u6c42\u53ca\u4e0d\u540c\u884c\u4e1a\u7684\u72ec\u7279\u6027\u800c\u8ba2\u5236\u53ca\u5448\u73b0\uff0c\u4ee5\u89e3\u7b54\u6295\u8d44\u8005\u7684\u7591\u95ee\u53ca\u5173\u6ce8\u4e4b\u5904\uff0c\u7ee7\u800c\u8fdb\u884c\u6295\u8d44\u4e0e\u5426\u7684\u51b3\u5b9a\u3002\u56e0\u6b64\uff0c\u6bcf\u4efd\u8d22\u52a1\u5c3d\u804c\u8c03\u67e5\u62a5\u544a\u7686\u6709\u6240\u4e0d\u540c\u3002<\/p>\n<p>\u4e0b\u8868\u603b\u7ed3\u4e86\u5ba1\u8ba1\u4e0e\u8d22\u52a1\u5c3d\u804c\u8c03\u67e5\u7684\u4e3b\u8981\u533a\u522b:<\/p>\n<table border=\"1\" cellspacing=\"1\" cellpadding=\"1\">\n<tbody>\n<tr>\n<td><strong>\u8303\u7574<\/strong><\/td>\n<td><strong>\u5ba1\u8ba1<\/strong><\/td>\n<td><strong>\u8d22\u52a1\u5c3d\u804c\u8c03\u67e5<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u670d\u52a1\u56e2\u961f<\/td>\n<td>\n<ul>\n<li>\u72ec\u7acb\u6838\u6570\u5e08<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>\u5305\u62ec\u4f46\u4e0d\u9650\u4e8e\u4f1a\u8ba1\u5e08\u6216\u72ec\u7acb\u6838\u6570\u5e08<\/li>\n<li>\u7ecf\u9a8c\u4e30\u5bcc\u7684\u5e76\u8d2d\u9879\u76ee\u4e13\u4e1a\u56e2\u961f<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u76ee\u7684<\/td>\n<td>\n<ul>\n<li>\u6839\u636e\u76f8\u5173\u4f1a\u8ba1\u51c6\u5219(\u4f8b\u5982IFRS, GAAP)\u5bf9\u5386\u53f2\u8d22\u52a1\u6570\u636e\u4f5c\u51fa\u5ba1\u6838<\/li>\n<\/ul>\n<\/td>\n<td>\u8c03\u67e5\u4e0e\u4ea4\u6613\u76f8\u5173\u7684\u91cd\u8981\u4e8b\u9879,\u5c24\u5176\u662f\u80fd\u5f71\u54cd\u6295\u8d44\u51b3\u5b9a\u7684\u56e0\u7d20,\u5982:<\/p>\n<ul>\n<li>\u4ea4\u6613\u6210\u4ea4\u4ef7<\/li>\n<li>\u4ea4\u6613\u7ed3\u6784<\/li>\n<li>\u5f53\u524d\u548c\u672a\u6765\u7684\u8fd0\u8425<\/li>\n<li>\u878d\u8d44\u65b9\u5f0f<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u8303\u56f4<\/td>\n<td>\n<ul>\n<li>\u9075\u4ece\u76f8\u5173\u4f1a\u8ba1\u51c6\u5219\u7684\u65e2\u5b9a\u8303\u56f4\u548c\u8be6\u7ec6\u9a8c\u8bc1\u548c\u62bd\u6837\u5de5\u4f5c<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>\u5f39\u6027\u8303\u56f4,\u4fa7\u91cd\u4e8e\u53ef\u5f71\u54cd\u4ea4\u6613\u7684\u4e8b\u9879<\/li>\n<li>\u76f8\u5bf9\u6709\u9650\u7684\u9a8c\u8bc1\u548c\u62bd\u6837\u5de5\u4f5c<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>Valuation<\/td>\n<td>\n<ul>\n<li>\u9075\u4ece\u76f8\u5173\u4f1a\u8ba1\u51c6\u5219\u7684\u4f30\u503c\u8981\u6c42,\u4f8b\u5982:\n<ul>\n<li>\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c3\u53f7\/\u9999\u6e2f\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c3\u53f7-Business Combination (\u8bd1:\u4f01\u4e1a\u5408\u5e76)<\/li>\n<li>\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c9\u53f7\/\u9999\u6e2f\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c9\u53f7Financial Instruments (\u8bd1: \u91d1\u878d\u5de5\u5177)<\/li>\n<li>\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c13\u53f7\/\u9999\u6e2f\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c13 \u53f7- Fair Value Measurement (\u8bd1:\u516c\u5141\u4ef7\u503c\u8ba1\u91cf)<\/li>\n<li>\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u300b\u7b2c 16 \u53f7\/\u300a\u9999\u6e2f\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u300b\u7b2c 16 \u53f7--\u79df\u8d41<\/li>\n<li>\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u7b2c2\u53f7\/\u9999\u6e2f\u4f1a\u8ba1\u51c6\u5219\u7b2c2\u53f7- Inventories (\u8bd1:\u5b58\u8d27)<\/li>\n<li>\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u7b2c36\u53f7\/\u9999\u6e2f\u4f1a\u8ba1\u51c6\u5219\u7b2c36\u53f7 Impairment of Assets (\u8bd1:\u8d44\u4ea7\u51cf\u503c)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>\u4e3b\u8981\u9075\u4ece\u5de6\u65b9\u6240\u5217\u7684\u4f1a\u8ba1\u51c6\u5219,\u4f46\u66f4\u9700\u8981\u56e0\u5e94\u5b9e\u9645\u60c5\u51b5,\u8003\u8651\u53ca\u7b26\u5408\u5176\u4ed6\u8303\u7574,\u5982:\n<ul>\n<li>\u4ea4\u6613\u5404\u65b9\u5df2\u540c\u610f\u7684\u4ea4\u6613\u7ed3\u6784\u53ca\u7279\u522b\u7684\u4f30\u503c\u5047\u8bbe<\/li>\n<li>\u5f53\u5730\u4ea4\u6613\u6240\u3001\u8bc1\u76d1\u4f1a\u53ca\u5176\u4ed6\u76d1\u7ba1\u673a\u6784\u7684\u6307\u5b9a\u4f30\u503c\u8981\u6c42<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u4ea4\u4ed8\u4ef6\u683c\u5f0f<\/td>\n<td>\n<ul>\n<li>\u65e2\u5b9a\u7684\u62a5\u544a\u683c\u5f0f,\u5305\u62ec\u6838\u6570\u5e08\u610f\u89c1<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>\u9488\u5bf9\u76ee\u6807\u4f01\u4e1a\u800c\u8ba2\u5236\u7684\u62a5\u544a,\u5305\u62ec\u6d89\u53ca\u4ea4\u6613\u7684\u91cd\u8981\u4e8b\u9879\u548c\u672a\u6765\u8fd0\u8425\u7684\u98ce\u9669<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u8d39\u7528<\/td>\n<td>\n<ul>\n<li>\u8303\u56f4\u5168\u9762,\u8bae\u4ef7\u7a7a\u95f4\u8f83\u4f4e<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>\u72ec\u7acb\u5b9a\u5236\u7684\u8303\u56f4\u53ca\u6df1\u5ea6,\u6839\u636e\u6240\u9700\u7684\u670d\u52a1\u8fdb\u884c\u8bae\u4ef7<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u5927\u534e\u4ea4\u6613\u54a8\u8be2\u5982\u4f55\u4e0e\u4f60\u5e76\u884c?<\/strong><br 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\/>\n<a href=\"https:\/\/www.moore.hk\/zh\/services\/transaction-valuation\/\">http:\/\/www.moore.hk\/services\/transaction-valuation<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>When you find an attractive investment, there are a wide range of areas you should contemplate in order to assess whether the investment really fits your expectation and investment risk appetite. While financial performance is one of the grave concerns to an investor, which financial performance measure to look at has always been a challenge [&hellip;]<\/p>\n","protected":false},"author":39,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[33],"tags":[],"location":[],"class_list":["post-971","post","type-post","status-publish","format-standard","hentry","category-transaction-valuation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Financial Due Diligence and Audit, is it just a title difference? - Moore Hong Kong<\/title>\n<meta name=\"description\" content=\"While financial performance is one of the grave concerns to an investor, which financial performance measure to look at has always been a challenge for investors. \u00a0Many would opt to start in tandem with audited financial statements as these are well governed with detailed verification work. 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