Research On Audit Risk Of Sales Revenue Of Virtual Goods In Online Games Enterprise

The rapid development of the Internet has led to the vigorous growth of the online game industry.The types of games are increasing,and online game companies are also emerging.The high profit margins attract many enterprises to enter this industry,and the market scale is expanding.However,due to its relatively new mode of operation and profit model,and its high dependence on the Internet,the security of online games transactions is largely affected by the security of the Internet.The dependence on network security and the novel profit model and operation mode make the audit risk of sales revenue of virtual goods in online games enterprises different from that in traditional industries.Compared with traditional manufacturing enterprises,the audit risk of virtual goods in online games enterprises is more complex and changeable.Therefore,auditors should fully consider the security of the network platform when auditing the sales revenue of virtual goods of online games enterprises,and make full use of information technology to analyze the authenticity and reliability of the data stored in the information system,so as to form the necessary basis for auditing.In the process of auditing the sales revenue of virtual goods in online games enterprises,auditors are mainly faced with such problems as too much audit content,difficulty in obtaining real audit evidence,insufficient professional ability of auditors in information technology,and greater risks in the internal information system of enterprises.To sum up,compared with the traditional field which has been comprehensively analyzed,the study on the audit risk of the sales revenue of virtual goods in the industry of online games enterprises is helpful to fill the gap and help auditors avoid the risks in the process of auditing the sales revenue of virtual goods in online games enterprises,while paying attention to the high-risk areas.Implement more appropriate audit procedures to improve audit efficiency.This paper finds that the audit risks of virtual goods in online games enterprises are mainly divided into the following aspects: there may be risks of fictitious recharge account,authenticity of background data,hidden risk of amortization data,distortion risk of fair value of virtual goods,etc.At the same time,there may be risks of reasonable identification of income recognition methods and failure of correspondence procedures in terms of inspection risks.Finally,through the analysis of the causes of the risk,it is found that the risk of material misstatement is caused by the formality of risk assessment procedures,the lack of information system security inspection,the unscientific selection of assessment methods during amortization,and the lack of accuracy of virtual commodity value assessment;the causes of risk inspection are the lack of professional ability of auditors to identify the rationality of income recognition,and the difficulty of data tracking and cost control.Put forward corresponding preventive measures,auditors in the audit of online games enterprises,in-depth investigation and evaluation of enterprise risk factors and maintain vigilance,strengthen the inspection of information system security,strengthen the evaluation of the applicability of amortization period evaluation methods,and strengthen the review of the accuracy of fair value of virtual goods;In the aspect of risk response,auditors should improve their ability to distinguish the rationality of income recognition and strengthen the use of substantive analysis procedures.