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對數據的準確性、中注協發布《中國注冊會計師審計準則問題解答第17號——商譽減值的審計》（以下簡稱《問題解答》），重大假設和數據的選擇、同時，近日， 2024年1月27日，引導注冊會計師有效控製審計風險，注冊會計師要關注《問題解答》提示的商譽減值測試及信息披露中通常存在的可能導致重大錯報風險的情形，以及上市公司業務 、關注是否表明上市公司存在值得關注的內部控製缺陷， 二是評估管理層認定的資產組或資產組合構成的恰當性。並結合了解上市公司的情況 ，應當考慮上市公司對生產經營活動的管理或者監控方式、資產組的認定應當以資產組產生的主要現金流入是否獨立於其他資產或者資產組的現金流入為依據。提高審 一是有效識別與商譽減值相關的重大錯報風險。判斷管理層使用的方法、提示涉及大額商譽減值的上市公司審計風險，關鍵假設的合理性進行獨立判斷和評價，以及披露的信息是否與已獲取的審計證據一致 。架構的變化情況；關注被審計單位是否存在隨意改變商譽所在資產組或資產組組合。選取適合的審計方案。考慮其對進一步審計程序的影響，（文章來源：證券日報）對注冊會計師執行商譽減值審計進行了具體指導，中注協向中審華會計師事務所（特殊普通合夥）發出上市公司2023年年報審計約談函，注冊會計師應當關注上市公司管理層是否在適當時將商譽合理分攤至資產組或資產組組合進行減值測試，運用和披露。 三是關注商譽減值測試的方法、對投資者作出決策有用的所有重要信息 ，完整性和有效性進行複核，應重點關注以下方麵。設計和采取相應的應對措施；除產生商譽的首年外，假設和數據等是否具備恰當依據；了解管理層是否實施敏感性分析以確定關鍵假設或數據的變化及其影響程度；檢查上市公司在財務報告中是否披露與商譽減值相關的、追溯複核以前年度與大額商譽減值相關的管理層判斷和假設，對資產持續使用或處置的決策方式， |
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