【作者】 吴莹莹；

【导师】 薛祖云；

【作者基本信息】 厦门大学 ， 会计硕士（MPAcc）（专业学位）， 2017， 硕士

【摘要】 文明社会的推动力来源于人类的进步,同时也离不开科学技术的助力。市场经济的飞速发展结合科技的创新也把人类生活带入一个新的高度,新的广度。互联网则是链接生活与经济的门栏。进入互联网时代,跨上这个移动互联网平台,每个人的生活和经济便更息息相关形成一个巨大的商业数据库来源。数据的汇集、分析、整合是一个个经济体在茫茫商海中寻找到彼此进而粘合一起的关键,大数据的收集和应用便成了互联网时代最迫切需要解决的问题。移动互联网广告平台应势而生,通过对海量的经济上下游数据的收集和处理,辅以精准的广告定位投放和互动性的方式,快速建立企业与消费者之间的联系,推动经济的发展。但由于移动互联网的发展迅猛,相关的监管和规范制度未能及时完善到位,针对广告平台系统的一些收入确认方式和成本费用的确认方法仍存在较多的漏洞,以及一些人为操控的财务风险。本文先以整个行业的发展态势作为着眼点,了解移动互联网广告企业商业模式和舞弊风险的识别,并确定重要账户和审计目标。进而采用案例研究法,以X公司为研究对象,以公司的商业模式为主线,剖析其盈利模式下的收入和成本费用确认情况,进一步明晰其审计难点和要点所在。笔者认为,在移动互联网营销公司的运作过程中,其审计重点依其盈利模式的变化而变,掌握业务流程和业务系统的各操作环节、收入模型的适用性、收入确认方法的准确性和成本费用确认方法的准确性,从而设计有效的审计程序将极大地帮助审计师发现财务风险和审计问题。更多还原

【Abstract】 The driving force of the civilization comes from the progress of human beings,and it won’t be accomplished without the assistance of science and technology.The rapid development of market economy along with the innovation of science and technology enables human life to be brought into a new height and a wider range.At present,by entering the Internet era and stepping into this mobile internet platform,everyone’s life can be more closely related to the economy which builds up a huge commercial database source.Data collection,analysis and integration are critical factors that make each economy bond together in the vast sea of business,and the collection and application of large data has become the most urgent problem the Internet era needs to cope with.Mobile Internet advertising platform emerges in this particular era,with the measure of collecting and processing massive data of economic downstream.Supplemented by accurate position of advertising delivery as well as interactive manner,it would quickly establish a link between enterprises and consumers which promotes the development of economy.However,due to the rapid development of mobile Internet,the relevant supervision and regulation system has yet to reach the perfect level in a timely manner,some methods of the revenue and cost confirmation for advertising platform system still exist loopholes and the financial risks of artificial manipulation.This paper aims to understand the business model and the identification of fraud risk based on the development trend of the industry,and it hopes to further determine the important accounts and audit objectives.By means of case study,the paper takes X company as the research object,then it adopts the company’s business model as the main line to analyze the revenue and cost confirmation within the company’s profit model,and further clarify the difficulties and key points of audit.The author holds the view that the focus point of the audit changes according to the diversification of profit model under the operation process in the mobile Internet advertising company.Mastery of business processes and each operation line in business systems,the applicability of income model,the accuracy of revenue and expense confirmation method,as well as effective design of audit procedures will greatly assist auditors to find the financial risk and audit issues.更多还原