Research On Audit Risk Of DH Online Game Company's Virtual Goods Revenue By Z Certified Public Accountants

The development of the global Internet and the upgrading of electronic devices such as computers,smartphones,tablets,etc.have prompted the diversification of carriers and types of user terminals for online games,the quality of games has been continuously improved,and the group of game players has also expanded rapidly.Driven by the rapid rise of the global game market,the market scale has gradually expanded.In the face of the rapid development of Internet technology,the emerging Internet industries such as online games and live broadcasts have entered the public eye,which has led to a great change in the audit environment today,and the audit risks faced by audit firms such as accounting firms are also more complicated and Diversification.At present,the theoretical research on the audit risk of virtual game income of online game companies has not formed a perfect theoretical system,and the practical industry is still in the exploration stage.As a high-risk audit field,virtual commodity income audit requires more attention and analysis by auditors.Existing audit risks and helping auditors effectively control audit risks not only enrich the entire audit risk theory system,but also have important significance for the guidance of the practical community.Therefore,through the research on the audit risk of virtual goods income of DH online game company audited by Z Certified Public Accountants,this article specifically analyzes the existing audit risks and their causes,and finally puts forward preventive measures against the corresponding audit risks from the perspective of auditors to improve Audit quality,reduce audit risk,and prevent the occurrence of audit failures of this type of enterprise.The first part is an introduction,which mainly introduces the research background and significance of this article,and summarizes the research of relevant theories by domestic and foreign scholars,summarizes the research methods and research content,and finally briefly explains the innovations and deficiencies of this article;second Part is related concepts and theoretical basis.This part mainly introduces some core concepts related to the research of this article and the theoretical basis on which the analysis is based.The third part first expounds Z accountants firm,DH online game company and its income profile.,And then analyzes the audit risks of Z Accounting Firm when auditing the DH online game company's virtual commodity income,starting from two levels of major misstatement risk and inspection risk;the fourth part also from the major misstatement risk and inspection risk respectively The detailed analysis of the causes of the audit risk of virtual commodity income;the fifth part is from the perspective of the auditor from the perspective of audit procedures,audit methods,audit technology,auditors and other perspectives to provide preventive countermeasures for the accounting firm It should provide some reference for the audit risk generated.