Research On Audit Risk And Prevention Of Internet Game Enterprises

The research on audit risk has been more common at home and abroad,but the audit risk of the emerging Internet industry is relatively small,and most of the existing research is also concentrated in the fields of e-commerce and finance,and there is little literature to explore the Internet game industry.However,with the gradual popularization of the Internet and the rise of derivative industries represented by the Internet game industry,cases of financial fraud,violation of regulations,punishment or filing for investigation in the Internet game industry occur from time to time.Even if the proportion of non-standard audit opinions issued by the audit rises all the way,there are still many undetected problems,resulting in the punishment of the firm and the increasing audit risk.Therefore,the research question raised in this paper is: take Kaiying network as an example to explore the audit risk of Internet game enterprises,and put forward the preventive measures of audit risk in this industry.Based on the risk oriented audit and modern audit risk model,this paper combs and summarizes the domestic and foreign literature through the combination of literature research,case study and normative analysis,so as to understand the audit risk and the audit risk of Internet game enterprises and their prevention status.On this basis,combined with the characteristics and overall situation of the Internet game industry,Kaiying network,which has various game businesses and business models,is selected as a typical representative.Starting from the two aspects of major misstatement risk and inspection risk,the audit risks at the level of financial statements such as large fluctuation of financial data,weak control of information system,failure of internal control,failure of strategic transformation and frequent litigation accidents in the Internet game industry are analyzed;The recognition level audit risk caused by difficulties in revenue recognition,large impairment of R & D expenses and goodwill;Inspection risks caused by insufficient ability of auditors and inadequate audit procedures;And the unique audit risks under the impact of the epidemic,such as the difficulty of obtaining audit data,the uncertainty of sustainable operation ability and the difficulty of judging future events,so as to analyze the existing risk points and causes.Finally,from the perspective of certified public accountants,it proposes to comprehensively analyze the internal and external conditions for the risk of material misstatement,pay attention to the key control points of the information system,and consider the special risks of the Internet game industry;In view of the inspection risk,this paper puts forward corresponding preventive measures such as improving the construction of audit team,improving information system and continuous audit innovation,and applies them to the whole industry to prevent the recurrence of similar problems.Therefore,the contribution of this paper is to enrich the relevant research on the audit risk of the Internet game industry,comprehensively and independently analyze the relevant cases,and help the corresponding auditors of accounting firms provide direction and relevant reference when auditing Internet game enterprises,so as to reduce the audit risk of the industry,which has theoretical and practical value for helping the healthy development of the industry.