会计学院知识库

互联网技术的快速发展促使互联网领域涌现出一大批极具发展潜力的互联网视频平台企业，且目前已成为互联网领域的不可或缺的组成部分。然而，由于互联网视频平台领域激烈的行业竞争，对信息系统的高度依赖，且易受外部环境影响等行业特性使企业面临较大的经营风险。另外，相较于普通的传统企业，互联网视频平台企业在经营和收益的模式上具备独特性。假设注册会计师对这些企业的理解不深入，他们将很可能无法准确地识别出被审查的企业的虚实，从而极大地提高了审查的风险。基于互联网视频平台领域的特性，识别出此类型企业普遍面临的审计风险，以及对识别出来的审计风险提出识别与应对的建议是本论文研究的主要内容。

本文在深入了解审计风险理论及相关文献的基础上，通过对行业的深入调研同时结合具体企业的案例分析，识别互联网视频平台企业的审计风险，并据此提出相应具有针对性的识别与应对建议，便于注册会计师降低审计风险。研究发现:互联网视频平台企业与一般的传统企业相比，会面临更高的审计风险；企业的经营风险、依赖信息系统的内控风险、收入的确认和计量风险等造成互联网视频平台企业面临较大的重大错报风险；审计人员对互联网视频平台行业缺乏足够了解以及审计技术方法的落后等因素会增大事务所的检查风险；通过加强信息系统审计、对电子化审计证据的可靠性加以验证等途径来识别企业的审计风险；对于识别出来的审计风险，事务所可以通过培养具备专业计算机背景的审计人员，采取大数据审计对电子化审计证据进行验证处理等措施，将审计风险降低至可接受的水平。

The rapid development of Internet technology has prompted the emergence of a large number of Internet video platform enterprises with great development potential in the Internet field, and has become an indispensable part of the Internet field. However, due to the fierce industry competition in the field of Internet video platform, the high dependence on information system, and easy to be affected by external environment and other industry characteristics, enterprises are faced with greater business risks. At the same time, the Internet video platform enterprises compared with the general traditional enterprises. There are obvious innovations and differences in the operation model and profit model, etc. If the certified public accountants lacks sufficient understanding of the internet video platform enterprises, it will be difficult to judge the authenticity of the audited units in the audit of this type of enterprises, and adults will increase the audit risk. Therefore, starting from the unique characteristics of the internet video platform industry, it is the main content of this paper to identify the audit risks commonly faced by this type of enterprises, and to put forward suggestions for identifying and coping with the identified audit risks.

On the basis of in-depth understanding of the audit risk theory and related literature, this paper identifies the audit risk of Internet video platform enterprises through in-depth investigation of the industry and combined with the case analysis of specific enterprises, and puts forward corresponding targeted identification and response suggestions, which is convenient for CPA to reduce audit risks. The research findings are as follows: compared with traditional enterprises, Internet video platform enterprises will face higher audit risks; Business risk, internal control risk dependent on information system, revenue recognition and accounting risk cause Internet video platform enterprises to face greater risk of material misstatement; Auditors lack of sufficient understanding of the Internet video platform industry and the backward auditing technology and methods will increase the inspection risk of firms; The audit risk of enterprises can be identified by strengthening the information system audit and verifying the reliability of the electronic audit evidence.For identified audit risks, firms can reduce audit risks to an acceptable level by training auditors with professional computer background and adopting big data audit to verify and process electronic audit evidence.