会计学院知识库

随着全球各国纷纷加大对游戏产业的重视，并出台扶持政策。同时我国互联网游戏产业蓬勃发展，市场规模不断扩大，网络游戏行业迎来了精细化发展阶段。注册会计师在审计网游企业时面临互联网游戏企业时面临着更加复杂多元的审计风险。一是网游企业的运营模式和盈利模式与传统企业有所不同，尤其是在收入确认方面存在较大的复杂性和风险；二是当前我国相关网游企业收入审计指引较少，目前对于网游企业虚拟商品收入的研究在理论和实务方面都还不完善。需要更多行业规范和监管政策的支持。并且长期以来，收入审计是一个高风险领域，对于交易流程复杂的网络游戏公司来说尤其如此。

本文结合了案例研究法和文献研究法，首先对虚拟商品的概念进行定义，分析网游企业的运营模式和在审计时的特殊性。然后选取世纪华通这一具有代表性的企业进行案例分析。研究发现收入审计风险包括：外部政策环境影响、收入确认方式多样、信息系统、内部控制信息披露不当等的重大错报风险、审计程序中及信息系统中的检查风险。针对上述风险，从审计人员的角度给出建议：综合考虑网游企业经营风险的各个因素，在收入确认中重新评估虚拟商品收入分摊区间，建立健全内部信息系统管理制度，审计人员在进行审计工作时需要特别关注信息系统带来的检查风险以及网游企业的非财务数据，并且合理运用大数据审计和区块链技术。最后，建议审计人员应加强对网游企业特有业务模式和信息系统的理解，采用恰当可行的审计方法和技术手段，以应对审计工作中的挑战，确保审计工作的准确性和有效性。

As countries around the world have increased their attention to the game industry and introduced supportive policies. At the same time, China's Internet game industry is booming, the market scale is expanding, and the online game industry has ushered in a refined development stage. Certified Public Accountants face more complex and diversified audit risks when they audit online game enterprises. First, the operation mode and profit model of online game enterprises are different from those of traditional enterprises, especially in the aspect of revenue recognition, which has great complexity and risks; Second, there are few guidelines for the income audit of online game enterprises in China. Currently, the research on virtual commodity income for online game enterprises is not yet comprehensive in both theory and practice. It is necessary to establish industry norms and regulatory policies.Revenue auditing has always been a high-risk area, particularly for online gaming companies with complex transaction processes.

This paper combines the case study method and literature research method, first defines the concept of virtual goods, and analyzes the operation mode of online game enterprises and the particularity of audit. Then select century Huatong, a representative enterprise, for case analysis. Research has found that income audit risks include: significant misstatement risks in external policy environments, diverse income recognition methods, improper disclosure of information systems and internal control information, and inspection risks in audit procedures and information systems. In view of the above risks, suggestions are given from the perspective of Auditors: comprehensively consider the various factors of online game enterprise operation risks, re evaluate the revenue sharing range of virtual goods in revenue recognition, establish and improve the internal information system management system, and auditors need to pay special attention to the inspection risks brought by the information system and the non-financial data of online game enterprises, and reasonably use big data audit and blockchain technology. Finally, it is suggested that auditors should strengthen their understanding of the unique business model and information system of online game enterprises, and adopt appropriate and feasible audit methods and technical means to meet the challenges in the audit work and ensure the accuracy and effectiveness of the audit work.