企业并购商誉减值的审计风险评价及应对研究—以 X 所审计 D 公司为例

LZUFE-KMS > 会计学院

作者	刘畅
姓名汉语拼音	liuchang
学号	2021000008037
培养单位	兰州财经大学
电话	18893488613
电子邮件	524746945@qq.com
入学年份	2021-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	审计
学科代码	0257
授予学位	审计硕士专业学位
第一导师姓名	李长兵
第一导师姓名汉语拼音	lichangbing
第一导师单位	兰州财经大学
第一导师职称	教授
第二导师姓名	李志刚
第二导师姓名汉语拼音	lizhigang
第二导师单位	甘肃中盛会计师事务所
第二导师职称	注册会计师
题名	企业并购商誉减值的审计风险评价及应对研究—以 X 所审计 D 公司为例
英文题名	Research on audit risk assessment and response of Goodwill Impairment of M&A Enterprises: A Case Study of X auditing D Company
关键词	商誉减值审计风险风险评价熵权 TOPSIS 法
外文关键词	Goodwill impairment ; audit risk ; Audit evaluations ; Entropy weight TOPSIS method
摘要	从 2014 年开始，由于国务院颁布的优化企业兼并重组市场环境政策的大力支持，越来越多的企业选择通过并购重组来加速转型扩张，大规模的高溢价并购行为让资本市场的商誉规模日益庞大，同时也带来了较高的并购商誉减值风险，部分企业受到国家政策、行业环境以及业绩失诺等因素的影响，导致大额计提商誉减值，给企业财务状况造成极大的负面影响。因此，为了维护企业健康发展和资本市场的稳定，商誉减值成为注册会计师在审计过程中的重点关注事项，研究商誉减值的审计风险，对于审计人员在实务工作中识别潜在风险点，有针对性地安排审计工作意义重大。本文以 D 公司作为案例研究对象，D 公司通过数次高溢价并购成功转型，并且在后期大额计提商誉减值，具有很高的研究价值。本文先从研究背景和研究意义出发，参考当前国内外部分学者的相关研究现状等总结出论文的研究思路和框架，接着介绍商誉减值及审计风险的相关概念，归纳信息不对称、委托代理等基本理论。其次，以 X 会计师事务所审计 D 公司为例分析商誉减值及审计情况，重点介绍审计 D 公司时的重大错报风险与检查风险，分析注册会计师在审计过程中可能较少注意到的企业外部政策变动、内部股权结构不合理、商誉减值测试流程不恰当以及业绩承诺不达标等问题而产生的重大错报风险，同时还存在注册会计师对重要事项缺乏关注，审计程序执行不充分以及过度依赖第三方机构的工作成果而产生的检查风险。再结合针对会计师事务所专家设计的调查问卷的结果，基于熵权 TOPSIS 法对识别出的风险点建立评价体系并进行风险排序。最后，按照风险评价结果依次从重大错报风险和检查风险角度提出相应的应对建议。通过本文的研究后认为，注册会计师在对企业并购商誉减值的审计风险评价过程中融入熵权 TOPSIS 法，可以有效运用评价结果指导审计方向，确定该类审计的重点与难点，进而提出切实可行的商誉减值审计风险应对建议，以此提高注册会计师的审计效率与审计质量。
英文摘要	Since 2014, the State Council's policy of optimising the market environment for mergers and acquisitions has provided a strong impetus for enterprises to accelerate their transformation and expansion through mergers and acquisitions, and large-scale high-premium mergers and acquisitions. The scale of goodwill in the capital market has increased, concomitantly with an elevated risk of impairment of goodwill on mergers and acquisitions. Some of these impairments have been influenced by national policy, the industry environment, and the performance of the acquired entity. Some enterprises are affected by factors such as national policies, industry environment and performance failure, resulting in a significant amount of goodwill impairment, which has a detrimental impact on the financial situation of enterprises. Consequently, in order to maintain the healthy development of enterprises and the stability of the capital market, goodwill impairment has become a key concern of certified public accountants in the auditing process. The study of the audit risk of goodwill impairment is of great significance for auditors to identify the potential risk points in the practical work and arrange the auditing work in a targeted manner. This paper takes Company D as a case study object. Company D has successfully transformed through several high-premium mergers and acquisitions, and has a high research value as it has made a large amount of goodwill impairment in the later stage. This paper commences with an examination of the research background and the significance of the research. It then presents a summary of the research ideas and framework of the paper, with reference to the relevant research status of some scholars at home and abroad. It goes on to introduce the relevant concepts of goodwill impairment and auditing risk, and summarises the basic theories of information asymmetry, principal-agent, and so on. Secondly, the concepts of goodwill impairment and auditing are analysed by taking the audit of Company D by CPA X as an example. The analysis focuses on the risk of material misstatement and inspection risk when auditing Company D. The risk of material misstatement arises from the change of the enterprise's external policy, irrational internal shareholding, and the failure to meet the performance commitment. The analysis considers the holding structure, the inappropriate goodwill impairment testing process, and the failure to meet the performance commitment, which the CPA may have paid less attention to in the auditing process. Additionally, the lack of the CPA's attention to important matters is examined, which may lead to the risk of material misstatement. Inspection risks arise from the CPA's lack of attention to important matters, inadequate execution of audit procedures, and over-reliance on the work product of third-party organisations. These risks are evaluated using a questionnaire designed for experts in CPA firms and an entropy-weighted TOPSIS method. The evaluation system is established based on the identified risk points and a risk ranking is performed. Finally, the results of the risk evaluation are used to propose corresponding countermeasures from the perspective of material misstatement risk and inspection risk. It is postulated that CPAs can utilise the evaluation outcomes to inform the direction of the audit by integrating the entropy weight TOPSIS methodology into the audit risk assessment process for goodwill impairment in M&A. This will facilitate the identification of key challenges and difficulties associated with this type of audit, and subsequently, the formulation of practical recommendations to mitigate the audit risk of goodwill impairment. This, in turn, will enhance the CPA's auditing efficiency and quality.
学位类型	硕士
答辩日期	2024-05-25
学位授予地点	甘肃省兰州市
研究方向	社会审计
语种	中文
论文总页数	62
参考文献总数	63
馆藏号	0005947
保密级别	公开
中图分类号	F239/271
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/37113
专题	会计学院
推荐引用方式 GB/T 7714	刘畅. 企业并购商誉减值的审计风险评价及应对研究—以 X 所审计 D 公司为例[D]. 甘肃省兰州市. 兰州财经大学,2024.

条目包含的文件		下载所有文件
文件名称/大小	文献类型	版本类型	开放类型	使用许可
2021000008037.pdf（2254KB）	学位论文		开放获取	CC BY-NC-SA	浏览下载