题目影视行业审计重大错报风险研究——以华谊兄弟为例英文题目ResearchonTheRiskofAuditMaterialMisstatementinFilmandTelevisionIndustry--ACaseStudyofH.BROTHERS摘要随着我国文化软实力的快速发展，影视行业地位也在急速上升，有着自己的优势，并且很快就占据了市场的位置，成为了市场的新宠。由于我国影视行业投资规模大、投入性强、投资收益率高且具有较高的风险以及国家相关政策和法规对其风险敏感性的特征，在我国社会经济快速发展的今天，影视行业的审计风险越来越多地受到了关注。在我国影视行业的爆发式增长后，国策逐步放缓和收紧，整个行业的市场经济情况有所下降，影视行业也面临着经营状态差、管理不佳及各类风险的制约，如财务风险、政策风险及法律风险越来越大，审计人员的审计工作风险也越来越高。这种情况下，注册会计师必须更加重视和注意审计的风险，确定审计风险点，进行对应的预防和管理，提高审计效率和提升审计质量。本文以华谊兄弟公司作为研究对象，从财务报表层次和认定层次两个方面识别华谊兄弟公司审计重大错报风险；围绕国家政策、市场环境、公司的资产与负债、收入时点以及应收账款等影响影视行业重大错报风险的因素进行分析，并从审计监管、审计人员道德建设和审计内容等方面提出相应的风险应对建议，为日后注册会计师审计影视行业提供理论借鉴。关键词：影视行业；审计风险；重大错报风险1AbstractWiththerapiddevelopmentofmycountry'sculturalsoftpower,thecultureofthefilmandtelevisionindustryisalsorisingrapidly,withitsownadvantages,andsoonoccupyingapositioninthemarket,becomingthenewfavoriteofthemarket.Duetothelargescaleofinvestmentinmycountry’sfilmandtelevisionindustry,stronginvestment,highreturnoninvestment,andhighrisk,aswellasthecharacteristicsofthesensitivityofrelevantnationalpoliciesandregulationstoitsrisk,theauditriskofthefilmandtelevisionindustryisItisgettingmoreandmoreattention.Aftertheexplosivegrowthofmycountry’sfilmandtelevisionindustry,nationalpolicieshavegraduallysloweddownandtightened.Themarketeconomyoftheentireindustryhasdeclined.Theoperationandmanagementofthefilmandtelevisionindustryisgenerallypoor.Financialrisks,legalrisks,andpolicyrisksareallinvolved.Increasingly,theauditriskofauditorsisgettinghigherandhigher.Inthiscase,thecertifiedpublicaccountantmustpaymoreattentiontoandpayattentiontotherisksoftheaudit,determinetheauditriskpoints,carryoutcorrespondingpreventionandmanagement,andimprovetheauditefficiencyandqualityoftheaudit.Thisarticlefocusesontheriskofmajormisstatementoftheaudit,takingH.BROTHERSastheresearchobject,andidentifiestheriskofmajormisstatementintheauditofH.BROTHERSfromthetwoaspectsoffinancialstatementlevelandidentificationlevel;focusingonnationalpolicies,marketenvironment,andcompanyassetsandliabilitiesAnalyzethefactorsthataffectthemajormisstatementriskofthefilmandtelevisionindustry,suchasthetimingofincomeandaccountsreceivable,andputforwardcorrespondingriskresponsesuggestionsintermsofauditsupervision,auditormoralconstructionandauditcontent,soastoauditthefilmandtelevisionindustryforCPAsinthefutureProvidetheoreticalreference.Keywords：FilmandTelevisionIndustry;AuditRisk;MaterialMisstatementRisk23目录一、审计风险相关理论概述............................................1（一）审计风险的概念............................................1（二）审计风险的特点............................................2二、华谊兄弟案例介绍................................................3（一）华谊兄弟公司背景..........................................3（二）华谊兄弟经营方式..........................................4三、华谊兄弟公司重大错报风...
