【作者】 王雪；

【导师】 盛红；

【作者基本信息】 辽宁大学 ， 审计（专业学位）， 2023， 硕士

【摘要】 21世纪计算机硬件迭代速度加快,电子机器性能更高,网络游戏时代得到飞速发展。各类游戏公司、各种游戏产品井喷式爆发。随着智能手机的问世以及人们时间碎片化的趋势发展,网络游戏更加渗透于人们的生活中,网络游戏用户的群体规模得到进一步扩大,更加便易携带的移动端和多样的支付方式使得游戏行业的发展达到了空前高度。基于社会主义市场经济发展现阶段的实际情况,财政部对《企业会计准则第14号——收入》进行了新的修订。新的收入准则对不同的收入确认模式进行区分但是却不再区分业务的类型,新收入准则将控制权是否转移作为收入确认的标准,只有企业不再负有向客户转让商品的剩余义务且已经收取的对价无需退回时才符合收入的确认条件。本文将以PY会计师事务所对GT网络游戏公司的收入审计为研究对象,意图深入探究目前网络游戏行业在新收入准则下的执行情况以及可能存在的审计风险,为后续的理论研究以及审计程序设计更加合理性提供一定的帮助。本文的第一部分主要介绍本文的研究背景、研究意义、文献综述以及研究方法和研究框架。第二部分主要界定和介绍文章分析所涉及的相关概念与理论。第三部分介绍PY会计师事务所的情况以及对GT网络游戏公司的收入审计现状。第四部分介绍GT网络游戏公司收入构成、游戏产品的运营模式,以及在新收入准则下GT网络游戏公司的审计委托单位PY会计师事务所对GT网络公司的收入审计时的难点。第五部分介绍识别并分析新收入准则下GT网络游戏公司的重大错报风险以及检查风险。第六部分介绍PY会计师事务所注册会计师应对GT网络游戏公司收入审计的审计风险对策,参照GT网络游戏公司的实际情况并结合网络游戏行业的特点提出普适性的建议及对策。最后一部分是结论与展望。本文对PY会计师事务所识别的GT网络游戏公司审计风险提出了针对性建议,意图为后续的相关理论与实务研究提供思路和参考。更多还原

【Abstract】 In the 21st century,the speed of computer hardware iteration is accelerating,and the performance of electronic machines is higher.The era of online games has developed rapidly.Various game companies and various game products have exploded.With the advent of smart phones and the trend of fragmentation of people’s time,online games have become more pervasive in people’s lives,and the group size of online game users has been further expanded.With more portable mobile terminals and diverse payment methods,the development of the game industry has reached an unprecedented level.Based on the actual situation of the current stage of the development of the socialist market economy,the Ministry of Finance has revised the Accounting Standards for Business Enterprises No.14-Revenue.The new revenue standard distinguishes between different revenue recognition models but no longer distinguishes between types of businesses.The new revenue standard regards whether control is transferred as the standard for revenue recognition.Only when an enterprise no longer has the remaining obligation to transfer goods to customers and the consideration already received does not need to be returned can it meet the revenue recognition criteria.This article will take the income audit of GT Online Game Company conducted by PY Accounting Firm as the research object,with the intention of deeply exploring the implementation of the current online game industry under the new income standards and possible audit risks,and providing some help for subsequent theoretical research and more reasonable audit program design.The first part of this article mainly introduces the research background,significance,literature review,research methods,and research framework of this article.The second part mainly defines and introduces the relevant concepts and theories involved in the article’s analysis.The third part introduces the situation of PY accounting firm and the current situation of revenue audit of GT online game company.The fourth part introduces the revenue composition of GT Online Game Company,the operation mode of game products,and the difficulties encountered by the auditing agency PY Accounting Firm when auditing the revenue of GT Online Game Company under the new revenue standards.The fifth part introduces the identification and analysis of major misstatement risks and inspection risks of GT online game companies under the new revenue standards.The sixth part introduces the audit risk countermeasures taken by the certified public accountants of PY Accounting Firm to deal with the income audit of GT Online Game Company,and proposes universal suggestions and countermeasures based on the actual situation of GT Online Game Company and the characteristics of the online game industry.The last part is the conclusion and outlook.Summarize the content of the article,summarize the research deficiencies and future prospects.This paper puts forward targeted suggestions on the Audit risk of GT online game company identified by PY accounting firm,with the intention of providing ideas and references for subsequent relevant theoretical and practical research.更多还原