Study On Revenue Audit Risk Of Online Game Company

With the weakening of the popularity of online games and the changes of relevant regulatory policies,the online game industry has gradually shown a weak development trend,and the internal competition among online game companies has become more fierce.The characteristics of virtual product trading also make such companies face more complex income audit risks.However,through the review of relevant literature,it is found that previous scholars’ research mainly focused on audit risk,big data audit and revenue recognition of online game companies,and relatively few in-depth studies on the causes of revenue audit risk of online game companies.In order to identify,evaluate and analyze the revenue audit risk caused by the inherent characteristics of online game companies,this paper selects TZ online game companies that have received many inquiries and concerns about revenue from Shenzhen Stock Exchange in recent years as an example,and studies the revenue audit risk of TZ companies based on various relevant theories.It includes audit risk model,modern risk-oriented audit theory,fraud triangle theory and information asymmetry theory,and explains the relevant theories by combining the relevant theoretical content with the specific situation of TZ company.In this paper,when identifying and evaluating the revenue audit risk of TZ online game company,the revenue audit risk of TZ company is divided into material misstatement risk and inspection risk for identification and evaluation analysis respectively.Through the corresponding research,it is found that TZ online game company does have a large audit risk in revenue audit,including operating risk and the risk of material misstatement caused by revenue recognition,audit personnel’s insufficient professional competence and audit procedures caused by the inspection risk.According to the results of revenue audit risk identification and assessment analysis,the paper puts forward the assessment improvement of material misstatement risk and the countermeasures of inspection risk respectively,hoping to provide certain reference significance for the research and practice of revenue audit risk of such companies.Through the case study of this paper,on the one hand,it can play a certain theoretical supplement role in the research on the revenue audit risk of online game companies,and at the same time,it can enhance the attention of this kind of companies,and provide relevant theoretical basis for how to adopt appropriate audit procedures.On the other hand,the identification,assessment and analysis of revenue audit risk of online game companies can better improve the level of information disclosure of online game companies,and at the same time,it has certain reference value for similar companies’ revenue audit business under the background of the release of new revenue standards.