Research On The Risk Assessment And Response Of Material Misstatement Of D Internet Game Enterprises

Driven by the development of digital economy,Chinese Internet enterprises are developing rapidly,and Internet game enterprises,as emerging enterprises,are also growing rapidly.By the end of 2022,there were more than 130 listed game companies in China.Compared with traditional enterprises,Internet game enterprises have great differences in operation mode and profit mode.Moreover,the transaction process of Internet game enterprises has become more electronic,open and digital,and a large amount of electronic data information has been generated in the operation process.Internet game enterprises differ from traditional enterprises in many ways.It brings great challenge to the traditional audit work.At the same time,factors such as fierce competition in the game industry and fast product update and iteration also make traditional audit work more and more complicated,which makes it difficult for auditors to identify and evaluate the risk of material misstatement of Internet game enterprises.In view of this,the study of the risk of material misstatement of Internet game enterprises is not only helpful for certified public accountants to identify,evaluate and deal with the risk of material misstatement in their audit,but also conducive to the stable development of Internet game enterprises,which has far-reaching practical significance for the sustainable development of Internet game industry.Based on the relevant literature at home and abroad and the policies of the Internet game industry,this paper uses the fuzzy comprehensive evaluation method to identify and evaluate the major misstatement risk of D Internet game enterprises,and proposes targeted countermeasures based on modern risk-oriented audit theory,information asymmetry theory,entrusted agent theory and risk management theory.Firstly,this paper collates and studies the literature from three aspects: audit risk,material misstatement risk and material misstatement risk of Internet game enterprises,and expounds the relevant concepts and theoretical foundations of material misstatement risk and Internet game enterprises.Secondly,it briefly introduces the basic situation of D Internet game enterprises,and identifies and summarizes the material misstatement risks at the financial statement level and identification level on the basis of understanding D Internet game enterprises and their environment;Thirdly,a risk assessment model for major misstatements of D Internet game enterprises is constructed;Finally,the material misstatement risk assessment of D Internet game enterprises is analyzed by using the constructed material misstatement risk model,and countermeasures and suggestions are put forward for the Internet game industry to deal with the risk of material misstatement.It is expected to provide reference for auditing similar emerging Internet game enterprises,and also hope to effectively identify,assess and respond to the risk of material misstatement,improve work efficiency,and optimize the audit environment.