Research On Audit Risk Of Film And Television Enterprises

In recent years,the cultural industry has gradually entered people’s lives.With the continuous development of China’s film and television industry,the number of works has increased and the quality has improved,and a large number of companies have been listed.However,there are some problems such as financial fraud,distorted values of films and TV dramas and so on.Due to the implementation of the policy and the financial risk,legal risk and other risk factors of the industry,leading to the decline of enterprise operation ability and the poor economic situation of the industry,the audit institutions are facing higher audit risk.Therefore,auditors need to pay more attention to the management and control of risk points,prevent the problems that are easy to appear in the audit risk of the film and television industry in advance,and ensure the audit quality and efficiency in the audit process.The research of this paper is conducive to solve the problem of audit risk in the film and television industry,and also can provide theoretical guidance and practical role for accounting firms in the future.This paper uses the methods of literature research,theoretical analysis and case analysis,and uses the relevant theoretical knowledge of audit risk to point out the audit risk problems existing in the film and television enterprise industry.Starting from these problems,this paper analyzes the causes of audit risk.This paper is supported by the case of audit Huanrui Century risk out of control of Tianjian accounting firm.Further combined with the existing problems in the film and television industry,this paper puts forward the corresponding measures for the audit risk of film and television companies:first,we should assess the risk of material misstatement of enterprises,specifically,accounting firms should timely grasp the new policies,understand the film and television enterprises and their environment;second,we should do a good job in dealing with the risk of material misstatement of enterprises,including focusing on the review of film and television business Finally,it is necessary to strictly control the audit risk of enterprises,including optimizing the inventory audit technology of film and television series,using it audit to design reasonable audit procedures,and training audit professionals of industry,so as to make the accounting firm audit the audit work of film and television industry Reduce the risk to an acceptable level,express appropriate audit opinions on the audited financial statements,and reduce audit failure.