Revenue Audit Of Internet Advertising Industry Research

Up to now,with Internet+,a new way of integrating with traditional enterprises,Internet companies have risen one after another,and the composition of Internet business has been constantly updated.After more than ten years of development,Internet advertising has gradually surpassed traditional media and become a leader in the advertising industry.More and more Internet companies have become advertising companies.We can also see that with the development of the Internet advertising business,business types are diversified,and the profit model is constantly updated.A new type of online trading platform,from the supply-side advertising platform to the demand-side platform,implements a real-time bidding model.new challenge.In addition,the new income standard will be fully implemented in 2020.There are still many difficulties in the accounting of income under the new income standard,which are bothering CPAs.At present,there are relatively few audit reminders on Internet advertising revenue,and the CPA lacks guidance on Internet practices in the new revenue standards.This article hopes that through analysis of Enterprise A,we can explore how to face the revenue audit of the Internet advertising industry under the new revenue standards.Challenges.This article takes Company A as the object of case analysis,and analyzes the characteristics and difficulties of the current Internet advertising business revenue accounting in the market.The difficulties in revenue recognition and measurement under the new revenue standard,the problems existing in related parties arising from the formation of a complete industry chain,and High bad debt risk of accounts receivable.The complexity of the Internet trading system has raised the threshold for CPAs to understand the operation of the business,and the informatization and dataization of the business have further raised the requirements for system security.In addition,there is no specific accounting method for the Internet advertising industry,and there is no relevant audit risk alert for this type.It is also necessary to strengthen practical exchanges in the industry to reach consensus and form a theory to guide practice.This paper analyzes the above-mentioned cases and the characteristics of the entire industry,and in the face of the challenges brought by this revenue audit,it gives suggestions from the audit environment,audit targets and accounting firms.It is expected to provide a good environment for auditing,improve relevant laws and regulations,maintain policy coherence,and improve the quality of financial report disclosure.In addition,it is also necessary to build an industry database and improve the corporate credit system,which can not only reduce the cost of information obtained by enterprises,but also make the industry's pricing more transparent.Advertising companies need to improve their internal control and accounting system.They cannot ignore internal control because of the office network.Nor can we ignore network security.We need to strengthen the security protection of the system and software and check it regularly.The firm itself needs to strengthen the docking of new standards,find problems in practice,seek solutions,and be good at summarizing;actively cultivate compound talents and increase training in computer technology;at the same time,strengthen the development of audit tools and use large Tools such as data and cloud computing assist auditing and develop more compatible auditing software.Based on the case analysis of Company A,this article summarizes the commonality of Internet advertising revenue,systematically points out the problems facing its audit,and uses this as a basis to give directional recommendations from various aspects.