The Audit Research Of Online Game's Revenue On The Example Of Company Y

In recent years,online games gradually come to people's life as an important part of daily entertainment especially for youth.Accompanied by the continuous improvement of demand and the development of information technology,online games have not only dealt by paid for downloads or recharge cards,it becomes more virtual and complex.Which brings some challenges to accounting,same as auditing.It is important for auditors to disclose the accouting information appropriately in current situation.As of the end of 2017,the number of listed online game companies in China has reached 185,of which eight are listed overseas.However these companies have different method for recognizing the revenue,which is pivotal for audit.Auditors should not only care about the autheticity,completeness and accuracy of the trading activities or accounting information,but also should pay attention to the security and reliability of the systemsto which the enterpreises depend.Different from traditional auditing methods,online game companies' revenue audits largely rely on IT audits.So study the characteristics of online game revenue,audit risk,audit methods can help to carry out the audit work.This article aims to summarize the commonality of online game companies' revenues,systematically point out their audit risks,and provide specific auditing methods and recommendations based on a representative company.