Research On Third-party Auditing Issues Of YK Webcast Platform

The continuous popularization and rapid development of Internet technology has given birth to many media-based cultural industries that rely on Internet technology,and one of the most representative emerging industries is the web live broadcast industry.The webcast industry has attracted a large number of users and creators with its unique characteristics,and major investment institutions have followed suit.A large amount of capital has promoted the rapid development of webcast platforms,but also a large number of problems and risks have emerged.The audit webcast platform is an emerging industry for auditors,and audit strategies and audit methods are relatively immature.Therefore,it is necessary to construct and perfect the audit theory system of the webcast platform.This article focuses on the overall development goals of the YK network platform,using a risk-oriented audit model,analyzing the current business and audit environment of the YK network broadcasting platform,pointing out the possible audit risks of the YK network platform,and then designing a set of targeted The third-party audit plan optimizes audit procedures from four aspects: assessment of the audit environment,identification and response to major misstatement risks at the financial statement level,identification and response to major misstatement risks at the identified level,and audit reports,which greatly helps YK network platform disclosure and sustainable operation of information on broadcast platforms.