Games and toys certainly don't have to rob kids of their playing alone time. I believe games and kids  toys online  have little relevance to healthy child development. Play, however, figures prominently in healthy child development.

The risk of material misstatement and detection risk. Only creditors, investors have the risk of major misstatements and detection risks. Other stakeholders rely on the financial statements, and the audit risk may be legally responsible for the CPA firm that performs the audit.