会计学院知识库

在“十四五”期间，深化应用、规范发展、普惠共享成为我国数字经济新发展的新阶段，加上互联网的快速发展，成为了很多新兴互联网行业的催化剂，其中网络直播企业作为数字化转型服务商，可以帮助企业客户实现数字化转型，拥抱数字经济，同时该类型企业也拥有了发展机遇；其中以H公司为代表之一的网络直播企业赢得先机，取得快速发展。此外，直播企业也占据着庞大的资金体量。因此，对网络直播企业的审计也显得更加紧迫和重要。

与传统行业的审计相比较，网络直播企业的审计存在较大差异，不管是在审计环境还是审计对象等多方面都有比较大的变化，而与新变化要素相匹配的具体的审计指导和参考意见仍然较少。同时，审计人员也比较缺乏相关的审计经验，信息化系统的运营模式也给审计人员带来不小的挑战。因此，审计人员在对网络直播企业进行审计时，会面临更大的难题。针对以上情况，本文根据网络直播企业的内外部特征，确定网络直播企业审计的特点，对网络直播企业的审计风险现状进行深入研究，在此基础上，提出相对应的审计风险应对建议。为了实现这一研究目的，本文选取普华永道审计H公司作为研究案例，采取组合赋权-TOPSIS法对案例中存在的审计风险进行评估，并对评估结果展开分析，同时提出相对应的审计风险应对建议。

本文的研究意义在于，通过对该案例的分析研究，发现网络直播企业审计过程中出现的新的隐患和潜在风险，确定该类企业审计的重点和难点，借此引起审计人员的关注和重视，提高审计效率和审计质量，希望可以为网络直播企业审计提出一些切实可行的审计评估和应对的建议。

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.