How important are auditors' perceptions of goodwill accounting under international financial reporting standards (IFRS)?

Auditors use the Concept of Professional Skepticism, if he suspects anything/activity/expected outcome which degrad or ll degrad the Company in the future, then he she applies specific procedures defined by IFRSs and relevent IASs to confirm wehter the goodwill book by the Company is impaired or not. One of the tool for example is obtain cash flow projections of the company for future years and discount it to consider wether the company ll be able to achieve its targets.