Under The Background Of Implementing The New Income Standard Webcast Enterprise Audit Risk Research

With the advent of the global Internet era,network live broadcast has witnessed explosive development.Since the first year of live broadcast in 20161,the market scale of live broadcast has expanded and gradually matures.By June 2019,50.7%of China's netizens are users of network live broadcast platforms,a total of 433 million people.However,the vigorous development of the network broadcast industry has also brought many challenges to the external audit.Due to its highly informationalized and virtualized characteristics,the audit objects,audit contents and audit environment of the network broadcast industry are different from those of the traditional industry.At present,there is a lack of research in this area,which cannot provide guidance for the audit work of auditors.This paper sorted out the theoretical basis of the research through literature review,collation and analysis,and then took D network live broadcast enterprise as a case to study the audit risk of real income of live broadcast enterprises.In the research process,the text also referred to many analysis reports on the network broadcast industry published by the big data analysis platform on the Internet to study the operation mode,development situation and industry characteristics of the network broadcast enterprises.Through the study,this paper finds that the main reasons for the audit risks of D network live broadcast enterprise are:fierce external market competition,tightened regulatory policies,stricter copyright management,internal decision-making mistakes and other factors that affect the risk of material misstatement at the level of financial statements,which may lead to the operation of D enterprise being blocked and unable to continue operation;Factors affecting the risk of significant misstatement at the recognition level,such as difficult revenue time point recognition,excessive flow-flow phenomenon,various promotional activities,and virtual currency precipitation,may lead to the inflated revenue of D Company,unreasonable revenue recognition,loss of authenticity of revenue,and thus affect the interests of the enterprise.The factors affecting the inspection risk,such as the insufficient capacity of auditors and the insufficient function of audit software,may lead to the low efficiency of the audit work of the auditors of D live broadcasting enterprises and many difficulties.Finally,according to the different levels of audit risks found in the study,this paper provides corresponding countermeasures and suggestions.