Research On Audit Risk Of Game Live Platform

In 2014,China's 4G communication technology began to be popularized in China,which led to the birth of a large number of new Internet industries,among which live broadcast of online games is one of the representative industries.With the continuous expansion of the live video game market,the accelerated admission of investors,and the listing of the head enterprises,the audit of the live video game platform also needs to be solved.The existing research on modern risk oriented audit model and audit risk identification and assessment has been relatively perfect,but the discussion on audit risk of game live broadcasting platform is almost blank,and the similar research mainly focuses on video website,e-commerce platform and game enterprise,while the main research on game live broadcasting platform focuses on operation analysis and industry supervision.This paper summarizes the characteristics of the game live broadcast industry by combing the relevant literature,mainly including(1)the short life cycle of the enterprise;(2)the high dependence on information system;(3)the widespread phenomenon of "running water";and(4)the relatively weak internal control.In order to more directly explain the audit risks faced by the game live platform and the causes,this paper takes the representative live platform of the game live platform as a case to conduct a comprehensive audit risk analysis.For the identification and evaluation of the risk of major misstatement,this paper analyzes the platform from six aspects of understanding the auditee and the environment,and evaluates the risk of major misstatement at the financial statement level and the risk of major misstatement at the recognition level.It is found that the audit risks of douyu live broadcasting platform mainly come from the following aspects:(1)sustainable operation risks caused by fierce market competition,poor financial performance,laws and regulations;(2)significant misstatement risks caused by the recognition and measurement of live broadcasting revenue,gift sharing and content cost;(3)listing abroad with vie structure,lack of relevant guidelines and I Inspection risk caused by audit ability.Finally,according to the audit risks found,this paper gives the corresponding countermeasures and suggestions:(1)according to the modern risk oriented audit,analyze the operation process of the live broadcast platform,and find out the possible operation risks;(2)use the information system general control audit(ITGC)and the information system application control audit(ITAC)to verify the reliability of the enterprise information system,and on this basis On the basis of this,we should carry out appropriate audit procedures;(3)evaluate the effectiveness of the internal control system of the enterprise from the source,and verify the standardization and effectiveness of the internal control of the enterprise;(4)strengthen the professional technical training of our own information system to reduce the inspection risk,and develop the audit software applicable to the live broadcast platform to improve the quality and efficiency of the audit.