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I am currently on second year of my H-1B. My PERM is approved with a priority date of March 2013; I-140 is filed and pending approval. I am hoping this would be approved in July 2014. My question is I am planning to switch employer. Can I carry over my priority date with new employer? If so, are there any conditions like minimum period to wait after I-140 is approved to carry over the Priority dates to new employer?

1) I recently submitted a PERM with company A which is wholly owned by a parent company B. Company B will soon absorb company A which will cease to exist as an independent company and will just become a new department within company B. How will my PERM be affected?
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2) If my PERM is audited and I don't want to go through the audit, will it be a good idea to change employers and submit a new PERM from scratch? What are the odds of being selected for an audit twice in a row?