Research On Audit Risk Identification And Response Of Goodwill Impairment

In 2014,the National Assembly reaffirmed its role that the merger and acquisition of Chinese enterprises could play a role in our country’s economic development.Since then,the volume of mergers and acquisitions in Japan’s A-stock market has grown,and at the same time,the value of M&A in A-market was 1.6trillion yuan at the end of 2019.Due to the ‘extravagant thunderstorm’ incident in the capital market in 2018,health deficiencies have not only become the focus of public opinion,but also caused a great deal of concern among investors.As an important gateway to the quality of financial information in capital markets,CPAs also feel pressured by welfare deficiencies.In 2018,the China Securities Regulatory Commission issued a document entitled "Warning on Risk of Accounting Regulation No.8-Disaster Risk".The document calls on the Chinese Securities and Exchange Commission to issue important work orders to auditors and pay attention to auditors.Possibility of damage to good intentions and risk of misrepresentation.However,because the conspiracy process is complex,and the concussion process is also influenced by many of the subjective factors,it is flawed to verify the intentional damage by CPA..Significant declines in goodwill are areas with high audit risk.How can a professional accountant identify and address audit risks arising from the merits of a qualified person? It is a hotspot in practice and theory.Damage to well-being has been a hot topic of research by both local and international scholars,but there have been studies on the damage to good faith and the risks of auditing in terms of the quality of audit fees,audit fees,and the impact of listed companies on auditors’ choices.From a CPA audit perspective,how does a good faith deficit lead to an increased audit risk? Where is the definitive focus of the audit risk against welfare deficiencies? How to deal with audit risk in case of welfare impairment? This is an important issue that needs all the attention.However,there are currently no studies on these issues.This paper has been selected as the subject of the 2018 Jinhong Holdings Annual Report Case Study Case Study(000669)and with theoretical analysis,it is believed that the process of testing the shortcomings of some good and bad shortcomings by CPA with theoretical analysis.With regard to specific quantities,it is necessary to determine whether the above factors reduce the good,pay attention to whether it affects the psychological factors of internal and external environmental management of the audit material and can lead to the use of damage to the welfare in the management of profits.Valuable items have an effect whether or not it influences the consideration that is the subject of a health impairment test.Finally,through the analysis of Jin Hong Holdings’ s goodwill audit in 2018,the CPA recognized the amount of Jin Hong Holdings’ s goodwill reduction in the audit report,but according to this analysis,according to the article,Jinhong Holding Company 2018’s bad earnings to offset potential losses.