Study On The Audit Of Goodwill Impairment In Media Industry

At the end of 2018,due to the downward pressure of the economy and the expiration of the performance commitment of previous m&a transactions,A number of listed companies of a-share collectively planned and withdrawn the impairment of goodwill,which was known as the "lightning burst" of impairment of goodwill,and A number of industries were hit.From the perspective of conservatism,the provision of goodwill impairment is conducive to reflect the true value of enterprise assets and help investors make better decisions,but some of them take advantage of this large-scale goodwill impairment opportunity to conduct financial bathing behavior.In this large-scale goodwill impairment,the media enterprises have become the top priority of the a-share goodwill impairment due to its large scale and wide influence.According to the data statistics media goodwill value is as high as more than four hundred one hundred million yuan,and the amount of goodwill to all a-share market more than one thousand six hundred one hundred million yuan,and led to the media industry the industry net losses,given goodwill impairment to the impact of the a-share market,the auditing of goodwill is also become the focus of attention.In this paper,with the examples of Huayi Brothers Media Group,through the analysis of the situation and characteristics of Huayi Brothers goodwill to see Huayi Brothers goodwill problems and difficulties existing in the audit,and through the study of goodwill in the audit existence question and the difficulty to put forward to better goodwill impairment certified public accountants audit work advice,in goodwill for certified public accountants audit work.