Research On Audit Risk Of Short Video Platform

Under the influence of information technology and traffic explosion,short video platforms have sprung up and penetrated into all aspects of people’s lives.In addition to Kuaishou and ByteDance,wich entered the industry in the early days,many Internet companies are also trying to get involved in short video platforms due to the huge traffic.The rise of new industries brings new business models.In this context,audit objects and audit methods must be adjusted accordingly.Therefore,it is necessary to study and analyze the audit risks of short video platforms according to the characteristics of short video platforms.However,there are few studies on audit risk of short video platforms at this stage,and most of them focus on the study of their business models.To sum up,the research questions of this paper are:what risk points exist in short video platforms,what problems do auditors have when auditing short video platforms,and how to deal with these risks?Taking Kuaishou as the case study object,this paper analyzes the characteristics and difficulties of legal supervision,industry environment,internal control,and information technology faced by short video platforms,as well as the difficulties of revenue recognition and measurement under various business types.The complex internal and external environment of the short video platform has increased the threshold for auditors to understand and conduct audit work,and the informatization of operating business has further put forward higher requirements for the safety and reliability of the system.By studying the above cases and the characteristics of the entire short video platform,this paper introduces the analytic hierarchy process,the expert scoring method and the fuzzy comprehensive evaluation method to combine qualitative analysis and quantitative analysis to conduct a comprehensive assessment of the audit risk of the short video platform.On the basis of the above analysis and evaluation,it is concluded that the audit risks in accounting policies,information security,audit methods and industry environment are relatively high.Therefore,relevant suggestions for short video platform audit are put forward,and it is expected that a good audit will be built.The short video platform audit environment is convenient for auditors to understand the short video platform and then carry out audit work.