Research On Income Audit Risk Of Online Game Enterprises ——Taking T Enterprise Audited By D Accounting Firm As An Example

In recent years,Internet technology has developed rapidly.At the same time,smart phones and other terminal devices have also been rapidly popularized.The combination of Internet technology and intelligent terminal has promoted the development of cultural industry in a new form.In this context,online game enterprises are also gradually active in the capital market.Online game companies have launched games covering all ages,expanding the audience and popularity.The online game industry has grown rapidly,and the sales revenue has also increased year by year.The revenue of online game enterprises comes from the sales of virtual products,the rental of advertising spaces,game licensing funds,etc.,but the way of revenue recognition of online game enterprises is more complex,and there are great differences with other industries.For example,under different operation modes,the methods of income measurement are also different,which involves the selection of total amount method and net amount method.For the income from selling game props,we need to consider the nature of game props.Items consumed at one time,items consumed within a limited period and items consumed indefinitely all correspond to different revenue recognition methods.In addition,online game enterprises also have complex problems such as promotion revenue,precipitation revenue and related party transactions,coupled with factors such as fierce market competition,which will lead auditors to face higher audit risks when performing revenue audit.At present,scholars have not fully studied the income audit risk of online game enterprises.Therefore,analyzing the risk faced by online game enterprises’ income audit is conducive to enrich the theoretical system of audit risk.This paper combs the relevant research on audit risk,online game revenue recognition and online game revenue audit risk at home and abroad,takes the information asymmetry theory,insurance theory and fraud triangle theory as the research basis,and discusses the measures to deal with the income audit risk of online game enterprises from the perspective of auditors and accounting firms.Through the analysis of the whole and specific cases of the online game industry,it is found that the income audit risk of online game enterprises can be roughly divided into the following categories:related party transaction risk,management fraud risk,income recognition risk,external operation risk,information system risk and auditor competency risk.In view of the above risks,the following countermeasures are put forward:in response to the risk of material misstatement,auditors should deeply understand the business process of the enterprise,use it audit to test the overall control environment and specific control links,and improve the analysis procedure in further audit procedures;In the response link of inspection risk,it mainly involves changing the audit concept,improving personnel quality,building a big data audit platform and strictly implementing the quality control system.Through the analysis of specific cases,taking the risk of major misstatement and inspection risk as the starting point,this paper summarizes the risk points of income audit of online game enterprises,and puts forward corresponding countermeasures,which provides reference and reference for auditors on how to deal with the risk of income audit of online game enterprises.