会计学院知识库

中国互联网技术的成熟和移动终端的普及直接推动了我国游戏用户的爆发式增长、游戏产业运作方式的发展以及经营环境的改善，而网络游戏公司经营环境的变化导致了审计环境也产生较大变化，网络游戏公司与传统企业在运营方式和经营环境上的较大差别也使得审计人员在审计过程中面临更加复杂化和多样化的审计风险。并且我国目前仍未出台针对虚拟商品销售收入审计风险防范的指导性意见，会计师事务所针对网络游戏公司收入审计风险的识别和应对还处于“边实践边总结”的过程中，网络游戏公司收入审计风险作为一个高风险领域仍需注册会计师保持重点关注，加强收入审计风险的识别和应对。

本文运用风险导向审计理论、盈余管理理论和审计风险模型对K网络游戏公司收入审计风险进行研究。具体分析了由于收入确认标准复杂化、虚拟商品计价和销售折扣多样性、虚拟数据易于篡改、信息系统自发性故障、内部控制风险及经营风险导致的重大错报风险以及由于函证程序实施限制和审计人员信息技术能力不足导致的检查风险。最后，从审计人员视角提出降低网络游戏公司收入审计风险的对策，提高审计工作的效率和效果。研究发现，网络游戏收入审计风险主要是运营方式不同以及虚拟商品计价和销售折扣多样性极易导致收入确认方式变化和收入判断标准主观性程度提高并引发收入确认时点不合理；对业务所依赖的信息系统数据则由于数据的不完整、不准确以及系统运行的不安全性和不稳定性原因易导致虚构收入的风险；内部控制和经营风险则由于内控缺陷和固有风险的原因易导致企业存在舞弊或盈余管理的情况，不规范的行为也造成了审计风险的提升；函证程序实施效果差和审计人员信息技术能力不足的原因通过影响检查风险导致审计风险的上升。

In the context of the great development of network technology and mobile terminals, China’s game users have shown an explosive growth, the development of the game industry’s operation mode and the improvement of the business environment, and online game companies operating environment changes cause the audit environment also have great change. The large differences between online game companies and traditional companies in operating methods and operating environments also make auditors face more complex and diversified audit risks during the audit process. Moreover, my country has not yet issued any guiding opinions on the audit risk prevention of virtual goods sales revenue. The accounting firm’s identification and response to the revenue audit risk of online game companies is still in the process of “practice and summary”. Online game company revenue audit risk as a high-risk area, still requires certified public accountants to keep focused attention and strengthen the identification and response of income audit risks.  

In this paper, using the risk-oriented audit theory, theory of earnings management and audit risk model study of K online game company income audit risk. Due to complication of revenue recognition criteria, are analyzed in detail the pricing and selling virtual goods discount diversity, virtual data easy to tamper with, spontaneous fault information system, internal control risk and management risk of material misstatement risk, and because of the letter of certificate program restrictions and auditors check risk caused by information technology ability is insufficient. Finally, from the perspective of auditors, countermeasures to reduce the risk of online game companies’ revenue audit, and improve the efficiency and effect of audit work. The research found that online game company revenue audit risks are mainly due to the different operating methods and the diversification of virtual commodity pricing and sales discounts, which can easily lead to changes in revenue recognition methods and increased subjectivity of revenue judgment standards, which leads to unreasonable timing of revenue recognition; reliance on business the information system data is likely to lead to the risk of fictitious income due to incomplete and inaccurate data as well as the insecurity and instability of system operation; Internal control and risk management, due to the internal control defects and the cause of the inherent risk can lead to the circumstances of the fraud or surplus management of the enterprise, non-standard behavior also caused the audit risk. The poor implementation effect of verification procedure and the insufficient information technology ability of auditors lead to the increase of audit risk by affecting the inspection risk.