Difficulties And Countermeasures Of Income Auditing Of Film And Television Enterprises

Since 2009,the film and television industry occupies a very important position in China’s national economy,which is also in response to the central government’s call to enhance the country’s soft power,so it has received strong assistance from the state.Since 2015,with the support of national policies,the market environment has become very favorable,film companies are competing to enter the market,and the film industry has also shown explosive growth.And the maturity of the industry is tortuous,hidden under the grand occasion is a series of hidden dangers,the entertainment industry as a whole in 2019 is in a state of capital depression,data show that in 2019 revoked or canceled film and television companies have reached 2996.A large number of film and television enterprises merge and acquire subsidiaries,but they can not effectively integrate in a short time,and they have the characteristics of high risk and high return,which leads to frequent financial problems in the operation process of many film and television enterprises,and receives warning letters from the SFC,which has a wide range of impact.The increasingly fierce competition in the industry,coupled with the complex process of revenue accounting,many factors affecting the confirmation time,and the continuous innovation of business models,have led to the increasing revenue risk of film and television enterprises,and also caused many difficulties in audit work.Therefore,the text of the selected case of Beijing culture,through retrospective adjustment of Beijing culture revenue related audit process and analysis,to explore the difficulties of film and television enterprises revenue audit and some coping strategies.This article first through the background investigation and the literature combing,summarizes the current film and television enterprise income audit present situation and existing problems.Then the case of Beijing culture adjustment income is analyzed,from the development of the enterprise itself to the beginning and end of the event,and the impact of the event on the enterprise’s financial situation is summarized.Analysis of the existence of Beijing culture itself can affect the CPA income audit factors,and then analysis of the firm audit process,to identify the deficiencies in the audit process and reasons.Finally,because of the research summary and analysis of the problem,based on the modern risk-oriented audit theory,from the good risk assessment,identify risk points,risk control,certified public accountants point of view put forward the corresponding countermeasures and suggestions.