Research On The Quality Control Mechanism Of Income Audit In The Film And Television Industry

The film and television industry has played a very important role in China’s market economy since 2008.National efforts support the development of the film and television industry,as it has greatly enhanced the country’s cultural strength.So there isThe favorable market environment has prompted film and television companies to make significant strides into the domestic market,with an increasing number of film and television companies going public increase.However,under the vigorous development of the film and television industry,there are many drawbacks hidden: blind mergers and acquisitions by many film and television companies have led to huge amounts of goodwill,and its impairment is difficult to accurately estimate;The country does not have a very comprehensive standard and regulation for the calculation of income in the film and television industry,leading to disputes over the accounting method of income in the film and television industry;The competition in the same industry of film and television enterprises is very fierce.At the same time,the revenue accounting process is very complicated,and there are many factors that affect the time point of Revenue recognition;The film and television industry has a variety of income components and diverse ways of Revenue recognition.It is difficult for financial personnel of film and television enterprises to accurately judge,and it is difficult for certified public accountants to audit;The business model of film and television industry income film and television enterprises has been constantly renovated,making their income Audit risk increase synchronously,which has brought many difficulties to the audit work of certified public accountants.Therefore,it is necessary to establish an appropriate income quality control mechanism for the film and television industry.Based on this,this paper studies the income quality control mechanism of the film and television industry through the case of Beijing Culture.The research ideas of this paper are as follows: First,through literature review,summarize the research status of Audit risk,income audit and quality control of accounting firms in the film and television industry;Next,introduce the theoretical basis of this article and provide an overview of the particularity of income auditing for film and television enterprises;Then design the quality control mechanism for income audit in the film and television industry: first,elaborate on the overall structure of the quality control mechanism,then construct the quality control mechanism for income audit in the film and television industry,and then introduce the design of key control points.Next,we will elaborate on the implementation guarantee of the quality control mechanism for income auditing in the film and television industry,analyzing it from three levels: macro policies,internal accounting firms,and audited units;Then analyze the case of Zhongxi Certified Public Accountants’ audit of Beijing cultural income: first,introduce the situation of Beijing cultural enterprises and subsequent business operations.Then,conduct a detailed analysis of Zhongxi Certified Public Accountants’ audit process,exploring the irrationality of Zhongxi Certified Public Accountants’ audit of Beijing culture,that is,the process of not using this quality control mechanism to successfully identify Beijing culture,Finally,the conclusion of this article is drawn.This article breaks through the current research conducted by scholars on income auditing in the traditional field,and analyzes the reality of the emerging industry of film and television,as well as the relatively novel case of Beijing culture.The aim is to provide a reasonable quality control mechanism for improving the quality of accounting firms’ auditing of income in the film and television industry.