会计学院知识库

从2014年开始，由于政策的大力支持，中国资本市场在并购重组方面异常活跃，资本市场的商誉规模日益庞大。加之传媒行业轻资产特性明显，并购溢价现象更为突出，2017年传媒行业商誉规模创历史新高，总计1,471.74亿元。传媒行业这些溢价商誉由于未来并不一定产生经济利益的流入，因此从严格意义上来说，并不能将其列入资产。并购增加了上市公司的规模，同时也带来了高溢价并购形成的商誉的减值风险。2018年，传媒行业上市公司大规模计提商誉减值导致减值风险集中释放，产生了商誉“泡沫”。商誉大规模的凭空消失，很有可能诱发金融危机，为了维护资本市场的稳定，注册会计师在审计的过程中需要对商誉减值审计风险特别关注。

本文着眼于商誉减值审计风险控制研究：首先是现状分析，其次是案例分析最后是提出商誉减值审计风险控制措施。在现状分析部分，本文总结了传媒行业上市公司的商誉及商誉减值情况、商誉减值审计现状以及其审计风险，选择了传媒行业商誉减值损失占净利润超过100%的样本公司，概括了其近几年商誉减值审计意见类型以及商誉减值监管情况与商誉减值审计风险。在案例分析部分，本文选取了华谊兄弟商誉减值审计的案例，分析了华谊兄弟商誉及商誉减值的形成过程，本文以风险导向审计理论为基础，着重分析了商誉减值审计过程中存在的重大错报风险和检查风险。其中商誉减值审计的重大错报风险主要包括按风险因素分为企业内外部环境风险，按审计风险形成环节，商誉估值不合理、商誉减值测试程序过于复杂和商誉相关会计信息披露不充分这一商誉各个确认环节均会导致审计风险，检查风险主要为注册会计师在商誉减值审计过程中未保持独立性、审计程序执行不到位和会计师事务所未建立监管规范等风险。

通过对本文的研究得出：一是传媒行业商誉并购溢价严重；二是本文从注册会计师的角度提出商誉减值审计风险控制措施，以期能够提高注册会计师的商誉减值审计风险应对水平，为其提供一些在审计实务中应对商誉减值审计的思路。

Since 2014, China's capital market has been very active in mergers and acquisitions due to the strong support of policies, the scale of goodwill in the capital market has been increasing, and the asset-light characteristic of the media industry is obvious, mergers and acquisitions premium phenomenon is more prominent, in 2017 the media industry goodwill scale hit a record high, a total of 147.174 billion yuan. These premium goodwill in the media industry can not be included as an asset in the strict sense because it does not necessarily generate an inflow of economic benefits in the future. mergers and acquisitions increases the scale of listed companies, but it also brings the risk of impairment of goodwill formed by High Premium mergers and acquisitions. in 2018, the large-scale impairment of goodwill of listed companies in media industry led to concentrated release of impairment risk, created a goodwill“Bubble”. In order to maintain the stability of the capital market, the Certified Public Accountant should pay special attention to the audit risk of goodwill impairment. This paper focuses on the Goodwill Impairment Audit Risk Control Research: first, the status quo analysis, followed by case analysis and finally put forward the Goodwill Impairment Audit Risk Control measures. In the part of status analysis, this paper summarizes the goodwill and goodwill impairment of listed companies in media industry, the status quo of Goodwill Impairment Audit and its audit risk, this paper selects the sample companies in the media industry whose loss of goodwill impairment accounts for more than 100% of the net profit, and summarizes the types of audit opinions of goodwill impairment in recent years, the supervision of goodwill impairment and the risk of goodwill impairment audit. In the part of case analysis, this paper selects the case of Huayi Brothers' Goodwill Impairment Audit, analyzes the formation process of Huayi Brothers' goodwill and goodwill impairment, based on the risk-oriented audit theory, this paper focuses on the analysis of significant misstatement risk and inspection risk in the process of goodwill impairment audit. The major misstatement risk of goodwill impairment audit mainly includes the internal and external environment risk according to the risk factors, and the forming link according to the audit risk, the unreasonable valuation of goodwill, the complicated testing procedure of impairment of goodwill and the insufficient disclosure of accounting information related to goodwill all lead to audit risk, the inspection risks mainly include the Certified Public Accountant's lack of independence in the course of the Goodwill Impairment Audit, the inadequate implementation of the audit procedures and the lack of regulatory Accounting networks and associations. This paper concludes that the media industry goodwill mergers and acquisitions premium is serious, and the paper proposes some measures to control the audit risk of goodwill impairment from a Certified Public Accountant perspective, in order to improve the Certified Public Accountant's risk response level of the Goodwill Impairment Audit, and provide some ideas for them to deal with the Goodwill Impairment Audit in the audit practice.