Research On Audit Risk Identification And Response Of Sanqi Interactive Entertainment

With the popularity of the Internet and the continuous development of the information industry,it has brought profound changes to China’s politics,economy and culture,and also brought people a new way of production and life.In recent years,as a sunrise industry full of opportunities and challenges in today’s electronic entertainment industry,the online game industry has developed rapidly,and has become one of the national and even global entertainment and cultural industries.Its contribution and influence to the national economy and social development are increasing day by day.According to the research of China’s game industry,China’s online games market revenue will reach 278.687 billion in 2020,and China has become the largest game market in the world.Compared with traditional enterprises,the operation mode and profit mode of Internet game enterprises have changed greatly.The transaction process is electronic and open.This particularity leads to the complex and diversified audit risks of online game enterprises.In the process of audit,certified public accountants not only need to use it audit to check the authenticity of online trading activities and electronic data,but also need to verify the security of information system.Audit risk has the characteristics of expanded audit content,electronic audit evidence,lack of network professional knowledge of auditors,prominent information system security problems and so on.Therefore,based on the comprehensive analysis of the traditional enterprise audit risk,the research on the audit risk of Internet game enterprises is not only conducive to the certified public accountants to reduce + audit risk in practice,but also can urge the healthy and orderly development of the online game market.This thesis selects Wuhu Sanqi Interactive Entertainment Network Technology Group Co.,Ltd.,which is a large company in the Chinese game market,as the object of audit case study.According to the modern audit risk model and relevant theoretical basis,this thesis analyzes the full text by means of literature research,normative research,case analysis and other methods.First of all,the audit risks that may exist in the process of Sanqi Interactive Entertainment audit are identified from two perspectives: the risk of serious error report and the risk of inspection.Secondly,through the existing problems to explore the reasons for the existence of audit risk;Finally,in view of the audit risk and its causes in Sanqi Interactive Entertainment,from the perspective of certified public accountants,this thesis proposes countermeasures to reduce the audit risk.After the study of this thesis,it is found that the audit risks of Sanqi Interactive Entertainment come from the following aspects: going concern risk,revenue recognition risk,network and information system risk,internal control risk,inadequate audit procedures and difficult implementation of verification procedures.On the basis of the existing problems,this thesis explores the reasons for the existing audit risks in the mutual entertainment of Sanqi Interactive Entertainment and the main influencing factors are as follows: The intensified market competition,the cost pressure of the purchase volume model,the weak research and development ability,the enterprise income recognition without corresponding accounting standards reference,the security of the information system,the lack of governance layer structure,the transaction authorization and information disclosure is not timely,the lack of professional auditing personnel and auditing software for online game enterprises.In view of the audit risks identified by the Sanqi Interactive Entertainment and their causes,this thesis puts forward countermeasures to reduce the audit risks of Sanqi Interactive Entertainment:Pay attention to the evaluation of the enterprise’s ability to continue business,focus on the examination of the authenticity and integrity of income,verify the security of information system,strengthen the effectiveness of internal control test,improve the professional quality of auditors,research the audit software of Internet games,and use of "cloud audit" and other technological means.As an emerging industry,the online game industry has undergone great changes in audit environment,audit content and professional requirements for auditors compared with the traditional industry.At present,there are few case studies on Internet game enterprises in the audit field.Based on the audit theory and audit risk model with the way of online game companies audit research,analysis of the possible existence of audit risk point to explore the audit risk on the basis of the causes,finally from the perspective of certified public accountants,the auditing risk countermeasures is put forward,so as to Internet gaming enterprises audit risk identification and response to provide certain reference.