Research On Risk Assessment Of Material Misstatement In Internet Enterprises

The development of the Internet industry is very fast,and driven by information technology,big data technology,more and more Internet enterprises begin to go public and participate in the competition of capital market.The traditional audit method still has the big flaw to the Internet enterprise audit,can not satisfy the Internet enterprise audit demand.Modern risk-oriented audit is more and more widely used,focusing on the assessment of the risk of material misstatement,and can audit the information system,credit and other risks of Internet enterprises.The audit failure cases of enterprises show that the risk of material misstatement must be taken seriously.Accounting firms need to audit Internet companies Pay special attention to the risk of material misstatement of Internet enterprises.Modern risk-oriented audit is based on risk analysis,and the risk of material misstatement is at the core of modern risk-oriented audit,so the scientific evaluation of the risk of material misstatement is the key to achieve the audit objectives.AHP-fuzzy comprehensive evaluation method is introduced into the evaluation of the risk of material misstatement.The model evaluation method of the risk of material misstatement is established through the weight of the index of influencing factors and the correlation matrix.The method can clearly respond to the needs of audit evaluation,the indicators of relevant influencing factors and the related relationship,so that the auditors can intuitively understand the risk area of material misstatement of the audited unit from the perspective of the audit unit and reasonable allocation of audit resources to achieve audit objectives.However,limited by the ability of professional judgment,only according to their own work experience and professional judgment,even if the professional face uncertain matters,there will be a situation of misjudgment.Accordingly,in order to improve the accuracy of judgment,according to the abnormal financial and non-financial data in Letv network case as the research object,analyze the main factors that lead to the risk of material misstatement in financial statements,construct the risk assessment index system,determine the weight by expert scoring method,and use AHP-fuzzy comprehensive evaluation to describe the risk size of material misstatement in the reporting surface layer and the identification layer.The study found that the risk of major misstatements on Letv net was moderately high.Through carrying out the research on the risk of material misstatement based on Letv network enterprises,we can design a more targeted index system and evaluation method of material misstatement risk,enhance the objective independence of auditors,improve audit efficiency and effect,and provide more meaningful practical operational guidance for audit work.