Identifying And Dealing With The Risk Of Revenue Audit Of Internet Game Companies

With the rapid development of Internet technology,electronic devices as the carrier of Internet games,such as smart phones,tablets and computers,are also constantly bringing forth new ones,resulting in the diversification of game user terminals and types,the rapid expansion of the scale of game players and the continuous improvement of game quality.Driven by high profits,the scale of the world game market is gradually expanding,Its influence is rising rapidly.Nowadays,emerging Internet industries such as webcast and have entered the public view,and the audit objects,environment and methods have also changed greatly,resulting in more complex and diverse audit risks faced by audit firms when dealing with business.In today’s commodity economy society,income is not only the basis for the survival and development of enterprises,but also an important indicator of enterprise business performance and reflects the entrusted performance of corporate responsibility.The growth of income is not only the embodiment of good business performance,but also a strong guarantee for the appreciation of stock prices of listed companies.Therefore,income audit has always been the top priority.Auditors must be vigilant against the behavior of falsely increasing income and whitewashing statements.The idea of this thesis puts forward problems according to the direction of basic research,then analyzes the problems,and finally puts forward solutions.From the perspective of accounting firms,after sorting out and summarizing the previous research results,this thesis applies its theoretical basis to practical cases,specifically analyzes the audit risks and the influencing factors behind the audit of the income of zhangqu technology online game company,and finally obtains the countermeasures.Firstly,this thesis introduces the research background and significance of virtual company audit,and puts forward the research framework of virtual company audit.The third part introduces the case overview and existing audit risks of Dahua’s revenue audit of zhangqu online game company.The audit risks existing in the revenue audit business of zhangqu online game company mainly come from the unreasonable processing of virtual commodity revenue,the fictitious revenue of game company self recharge,the difficulty to guarantee the real-time,integrity and reliability of electronic data,and the audit sampling of massive data may lead to wrong audit conclusions.The fourth part analyzes the causes of audit risk.The reasons for the formation of audit risk are the unreasonable recognition of the income of the case enterprise,the imperfect information system of the enterprise,the false transactions of the enterprise are not easy to be found,and the audit tools and audit technology of the firm are backward.Finally,it gives targeted countermeasures to reduce the income audit risk of online game companies.Considering the lack of research in the audit risk field of Companies in Xinsheng industry such as China’s online game companies,as a high-risk audit field,virtual product revenue audit,the research on the audit risk of these companies has not been improved.According to the analysis of this thesis,it provides reference value for accounting firms to deal with relevant audit risks when carrying out income audit business for online game companies,which aims to promote the standardization of income audit business in online game industry,help the healthy development of China’s audit industry and improve its audit quality in an all-round way.