| Nowadays,it shows that the developing trend of the domestic Internet game industry is well.As the 4G network is prevailing,the 5G network is initially completing and the intelligent terminal equipment is diversifying in China,the number of online game players is increasing.Especially,the development of mobile online games has achieved remarkable results in recent years,and players no longer have to sit in front of the computer to operate the game.The game tailored for the mobile terminal,the convenient operation,and the feature of "playing two rounds" anytime,anywhere make online games gradually become the most popular among young groups as one of the entertainment methods.At the same time,with the establishment of e-sports leagues in various regions and the selection of e-sports projects for the Asian Games,e-sports has become more and more linked to the "hot blood" this time.Key words such as "e-sports leagues" and "LOL" were found in the front row.Nowadays,e-sports has given full play to its "competitive" characteristics.The boundary between e-sports and traditional sports is gradually blurring.E-sports has entered the field of vision of more people and flourished among the people.Compared with traditional industries,online games are a very new industry,and the process of auditing them involves vast amounts of data and complex information systems.Because of this,the audit risks faced by auditors in the process of implementing audit procedures are very different from those of traditional industries,and the following audit strategies and audit plans are also different.As for Y company,the case study object in this article,is a top company in the domestic game industry,and its card games have ranked among the top three domestic card games in recent years.Company Y itself has a series of popular IPs,started with research and operation games,Focusing on creating a national style game and standing out among a group of medium-sized game companies,it has been questioned by investors because of the negative news in the past three years.In general,Company Y is a very representative Internet game company.In addition,Shu Lun Pan CPAs,which has provided auditing services for Company Y for three consecutive years,is one of the top domestic firms in China.In 2018,it launched its self-developed intelligent audit cloud platform,and applied this intelligent audit cloud platform to specific This is a very important step in the intelligent auditing construction of domestic accounting firms.In general,both Company Y and its accounting firm have great research value,so both are taken as research objects.We can know that the material misstatement risk of Y company is mainly reflected in the operation risk,fraud risk,internal control risk and revenue recognition risk through it.Secondly,the inspection risk of Company Y is mainly due to the deficiencies in the professional competence of the external auditors dispatched by its accounting firm and the intelligent auditing is still in the construction stage,and the relevant functional modules are not perfect,which are connected with the internal system of Company Y.Convenience needs to be improved.For these problems,the external auditors of the accounting firm can focus on the company’s sustainable operation ability,optimize the life cycle confirmation method,reasonably handle the income of the sunk account,strengthen the fraud risk audit,enhanced auditing of controls,improve the professional ability of the auditors,and speed up the construction of IT audit,etc.ways to deal with the associated risks.Online games are an emerging industry,and the auditing of online games is a new topic in the field of auditing.In the existing literature,most of the research on it is just focusing on theory,few analysis of the audit risk of Internet game companies by combining specific case companies.Based on the specific business of actual case companies,this paper explores the possible audit risk points of online game companies at this stage,summarizes the factors contributing to audit risks,and considers widening accounting firms and external auditors in the current external audit.The possible impact of these defects and explore the corresponding coping strategies.The original intention of writing this paper is to hope to enrich the existing audit business scenarios and realize the innovation of audit strategies through this research,so as to provide certain basis and reference for promoting the research and development of audit theory in emerging industries. |
