Research On Audit Risk Assessment And Response Of Online Broadcasting Enterprises

During the "Fourteenth Five-Year Plan" period,China’s digital economy entered a new stage of deepening application,standardized development and universal sharing.As a digital transformation service provider,webcasting enterprises can help corporate customers realize digital transformation,embrace the digital economy,and have development opportunities;The rapid development of the Internet has become a catalyst for many emerging industries,among which the head enterprise,represented by H Company,has won the first opportunity and achieved rapid development.In addition,live broadcast companies also occupy a huge amount of funds.Therefore,the audit of webcasting enterprises is more urgent and important.Compared with the audit of traditional industries,there are great differences in the audit of webcasting enterprises,both in the audit environment and audit objects,and there are still few specific audit guidance and reference opinions that match the new changes.In addition,auditors also lack relevant audit experience,and the operation mode of information system also brings great challenges to auditors.Therefore,auditors will face greater difficulties when auditing webcasting enterprises.In view of the above situation,according to the internal and external characteristics of webcasting enterprises,this paper determines the audit characteristics of webcasting enterprises,and makes an in-depth study on the audit risk status of webcasting enterprises.