| On the one hand,with the implementation of the comprehensive deepening reform system,the refinement and normalization of listing access conditions and the improvement of market-oriented exit mechanism,NEEQ will develop in a healthier and more stable direction.On the other hand,In recent years,the voice of the rise of Chinese comics is rising,and high-quality Chinese comic works such as "Monkey King: Hero Is Back" and "Ne Zha" have emerged,has laid a solid foundation for the breakthrough of Chinese Comics market.With the strong support of the government,many traditional media enterprises have embarked on the transformation road of animation IP,and the overall market is expanding rapidly.Based on this,the core issue of this paper is the identification and control of the audit risks of Nee Q animation enterprises.This paper first expounds the development and audit status of the Domestic Nee Q market and animation market.Then,on the basis of summarizing the existing domestic and foreign relevant studies and combining the existing market regulations and actual conditions,this paper reviews the existing research and literature from four aspects,namely,audit risks and risk control of the new Three Boards,modern risk-oriented audit,audit risks of animation enterprises and reasons for audit failures and prevention of audit firms.And then to the modern risk-oriented audit,the audit risk model,identification and evaluation of material misstatement risk theory as the foundation,to silver city media company as a case study object,combining with the characteristics of animation industry,a heavier gravely at risk and check risk Angle respectively,the silver city media case of audit risk identification evaluation,and analysis the fundamental cause of the audit risk.Finally,on this basis,proposed the new Three Board animation enterprise audit key points,and put forward the corresponding preventive measures.At the end of the paper,the author summarizes the whole paper and puts forward some shortcomings.Through the research,it is found that the audit risk points of Nee Q animation enterprises include: income authenticity risk,government subsidy valuation and risk allocation,related party relationship and transaction risk,audit risk caused by logical deviation of audit organization,audit risk caused by quality control defect of the firm,etc.In view of the above audit risk points,the fifth part of this paper puts forward the corresponding risk control measures.This paper is of certain application value.On the one hand,it makes up the blank of the relevant research on the audit risk of Nee M animation enterprises.On the other hand,with the rapid development of the national animation market and the high demand for improving audit quality,the audit risk research of Nee Q animation enterprises not only meets the market development trend but also conforms to the interest demand of audit subjects.At the same time,case selection is also of historical significance.As a listed animation enterprise,Yindu Media can not only reflect typical audit risks of Nee Q animation enterprises,but also have the background of transformation of traditional media enterprises under the impact of the Internet. |
