Research On Audit Risk And Its Prevention For The Listed Company In Film And Television Industry

In recent years,with the rapid development of my country’s economy and society,spiritual and cultural needs have gradually received more and more attention and attention.As one of the important industries in the public service field,it can greatly satisfy people’s spiritual and cultural life,and promote cultural integration and export,and its importance is becoming stronger and stronger.However,the film and television industry is characterized by large investment,high risk,and high return.At the same time,it is easily affected by relevant national policies and laws and regulations.The audit risk of the film and television industry has attracted more and more attention.Along with the explosive growth of the film and television industry,problems have also followed.Scandals such as "hype IP","yin-yang contracts",and "sky-high film remuneration" are often on the "hot search",triggering heated discussions among people.Regulatory agencies and industry associations are also constantly strengthening control,national policies are getting tighter and tighter,film and television companies generally perform poorly,financial,legal,political and many other risk factors are increasing,and audit risks faced by auditors are also increasing.Against this background,accountants are required to pay more attention to the audit risks of the industry,to discover risk points as quickly and timely as possible,and to make preventive preparations in advance.This article takes Beijing Cultural Company as the case analysis object,and after collecting and sorting out relevant information about the film and television industry and audit risks around the world,designs a modern risk-oriented model,and studies auditing from two aspects: inspection risk and error reporting risk factors.The audit risk of personnel in the face of Beijing Culture Company,and the analysis and discussion of its audit risk formation factors,on the basis of this analysis,from the perspective of auditors,the corresponding prevention suggestions are put forward.The most important method adopted in this thesis is literature research method,in addition,theoretical analysis and case analysis method are also used.The theoretical part sorts out the relevant domestic and foreign research literature at this stage,explains the audit risk related theories,sorts out the audit risk elements of today’s Chinese film and television industry enterprises,and on this basis,takes the relevant literature as the research basis,and analyzes the audit risk of the case company.Do a case study.In the case analysis part,based on information and data such as Beijing Culture’s company development history,business conditions,and system structure,it focuses on analyzing the audit risks in the audit of Beijing Culture Company,and then,on the basis of relevant theories,comprehensively reviews the audit risk cases that have appeared in the reality of the case company,for the risks exposed in the auditing activities,analyze the causes of the risks.And according to the analysis of audit risk formation factors,it provides targeted suggestions for film and television companies to prevent audit risks.The purpose is to minimize audit risks as much as possible,further improve audit efficiency and increase audit quality.According to the research conclusions of this thesis,the following suggestions are put forward: First,we must accurately assess the risk of material misstatement,specifically,we must conduct a comprehensive and in-depth understanding of the situation of the audited unit,actively communicate and understand the situation,and summarize the main points of assessment with reference to the industry characteristics of the film and television industry.Pay attention to indicators such as accounts receivable and income,and then strengthen the overall response measures in a targeted manner.By cultivating audit expertise in the film and television industry or hiring external experts,the opinions of professionals should be properly used,and the moral level and quality requirements for auditors should be raised.Always maintain the professional skepticism and independence of the auditors,enhance the auditing capabilities of the auditors,and finally improve the further audit procedures,strengthen the internal control testing of the enterprise,and design reasonable and effective audit procedures based on the characteristics of the film and television industry.This thesis uses the modern risk-oriented audit model to enumerate and summarize the risks of auditing film and television companies in China.At the same time,combined with the literature,it puts forward certain preventive suggestions to provide reference for accountants to find and prevent risks in a timely manner in the follow-up analysis of film and television companies.The main contribution of this thesis is: combined with real cases,it analyzes the risks that accountants will face when auditing film and television companies and their influencing factors,and puts forward certain preventive measures to make up for the lack of audit risk research in this industry at this stage.However,in this thesis,only one film and television company is selected as an actual case to analyze audit risk,and there is a lack of research on other companies.At the same time,my theoretical level is low,and the research on audit risk is not in place.