Research On The Audit Risk Of Online Game Companies

In recent years,with the continuous development of Internet technology,the number of listed Internet companies has been increasing.Among these listed Internet companies,the scale of online game companies ranks first.Although in the continuous development of network game industry,the size of the market also gradually expanding,however,with the constant development of industry at the same time,online gaming companies have also been fierce competition,short product life cycle,industry research and development team is not stable,new profit model,the influence of some factors such as highly networked data,make the audit risk more complex diversity.Therefore,this paper selects one of the online game enterprises as the research object,analyzes the audit risk factors of online game enterprises,and finally puts forward the corresponding countermeasures from the perspective of auditors to reduce the audit risk.In this paper,based on the Z company case,based on the theory of audit risk,respectively,a heavier big mistake at risk and check risk two parts analyze the Z company possible audit risk,and sums up the Internet gaming companies audit risk factors,finally stand in the perspective of the auditor,about how to reduce the Internet game enterprises audit risk can be reference of measures are put forward.In this paper,based on the case analysis of Z company,in this paper,the study found that the Internet game enterprise audit risk mainly comes from the following aspects:management risk,risk of revenue recognition,electronic evidence,information system security risks,internal control risk and detection risk,risk and aimed at these points,this paper puts forward the corresponding Suggestions:to prevent the reasonable evaluation of the material misstatement risk of the enterprise,to deal with the risk of revenue recognition and validate the reliability of electronic audit evidence audit strategy,using the network audit,the use of "big data" and "cloud computing" audit,improve the overall quality of auditors and the development of the auditing software.In this article,through the analysis of Z enterprise audit risk,sums up the online game enterprises audit risk factors,and from the perspective of certified public accountants,audit risk of how to prevent online game companies targeted Suggestions are put forward,make the certified public accountants audit of the online game enterprises,can reduce audit risk to a certain extent,improve audit quality and efficiency.