Study On The Risk Assessment And Prevention Of S Company’s Goodwill Impairment Audit Based On Fuzzy Comprehensive Evaluation

With characteristics of the socialist market economy prosperity and the rapid advance of relevant regulatory authorities to adapt to the new capital market structure of the new policy,so as to create more freedom for the restructuring of listed companies of the regulatory environment,accelerate the restructuring of listed companies,with frequent m&a transactions,related issues and risks are also growing,of artificially high,unreasonable performance pledge phenomenon is widespread,such as virtual height make enterprise merger and merger premium rate when confirmed goodwill on the high side,the listed company huge goodwill confirmed eventually led to a massive 2018 listed companies make goodwill,This has attracted more and more attention in the asset market.In July 2019,China Securities Regulatory Commission highlighted the phenomenon of high goodwill in the capital market in its accounting supervision report,and also pointed out the unreasonable and inaccurate impairment test of some enterprises’ goodwill,which brought more new audit risks.Therefore,audit practitioners are required to fully identify and accurately assess the audit risks caused by goodwill impairment,and finally take effective preventive measures.S Company,the subject of this paper,made impairment provision of goodwill of 194 million yuan in 2018,which directly led to a year-on-year decline of 86.1% in its surplus.Therefore,it is representative of the listed companies that have impairment of goodwill during the 2018 annual report.In order to evaluate and prevent the audit risk of goodwill impairment of S company,an audit risk assessment and prevention model is built on the basis of the identification and cause analysis of the audit risk of goodwill impairment of S Company.Then,the model is applied to the goodwill impairment case of S Company,and the application results are analyzed to propose targeted preventive measures.Finally,with the company S 2018 annual report of the implementation of the audit team,establish a continuous communication,head of the 2018 annual audit importance level data,the project team during the process of auditing the financial statements of the actual determine level of overall importance,the importance and misstatement critical value and the actual execution as the result of the model applied to quantitatively analyze the,and refer to the key audit matters and final audit opinion to make a qualitative comparison,has reached the qualitative and quantitative conjointly the application effect and practicability of the model validation purposes,Then the guarantee measures for the application of the model are put forward from three aspects: enhance the level of audit knowledge of staff,strengthen the relevant management roles,and develop IT-based audit techniques.