Research On The Audit Risk Of Y Game Enterprise Income

The standardization of revenue recognition and measurement of game enterprises is the key and difficult point of accounting work,and how to accurately identify the risk points of audit of game enterprises has also become an audit challenge.In this paper,through an in-depth study on the sources and causes of revenue audit risks of such enterprises,it will help auditors to identify the possible risks in the process of revenue recognition and measurement of game enterprises more systematically,improve countermeasures to deal with the audit risks,and reduce the probability of audit failure.This paper analyzes the operation mode,revenue composition and the particularity of the revenue of game companies.Taking Y game company as the research object,combining the revenue audit objectives and audit risk theory,the game is expounded from the aspects of material misstatement risk and inspection risk.The audit risk in the process of enterprise revenue audit.The study found that the audit risk of Y game companies mainly comes from the following aspects: the risk of falsely increasing revenue,the risk of inaccurate revenue recognition timing and revenue measurement,the risk of significant misstatement caused by unreasonable recognition of sales discounts and precipitation revenue,And audit procedures are not applicable to game companies,audit sampling risks,insecurity of information systems and inspection risks caused by insufficient auditor capacity.Then,analyze the causes of audit risks existing in Company Y.The main influencing factors are:severe game market,lack of unified standards for revenue recognition and measurement,undistinguished recognition of sales discounted revenue,unreasonable timing of silent revenue recognition,and limited confirmation procedures.Implementation restrictions,lack of relevant domestic standards,lag in auditor training and lack of specialized audit software,etc.Aiming at the audit risk and its causes of Company Y,suggestions are put forward to reduce the audit risk of game company revenue: build an early warning model of revenue manipulation risk,make full use of IT auditing technology,strengthen the effectiveness test of enterprise internal control,optimize substantive testing procedures,and strengthen the training of auditors’ IT skills and professional ethics.Currently,little academic attention has paid to the audit risk of gaming enterprises.Using survey results and novel audit risk model.This paper combines revenue audit and audit risk model to conduct audit research with Y game company as a case,analyzes its possible audit risk points,explores its risk causes,and finally analyzes the audit staff From the perspective of game companies,this paper puts forward suggestions for reducing the risk of revenue auditing of game companies,in order to provide a certain reference for the identification and response of revenue audit risks of game companies.