Research On Audit Risk Prevention Of E - Commerce Enterprises

Chinese certified public accountants code NO.1633-the influence of electronic commerce audit of financial statements has clearly pointed out that certified public accountant should consider whether the object of audit security infrastructure and internal control could deal with security risks of e-commerce transaction records and processing method.But there is no clear audit standards or working instructions to teach the auditors how to develop the electronic commerce enterprise audit services, avoid auditing risks and restrain the specific work steps to electricity enterprise norms at present.Therefor,we need to combined with the typical cases of audit the electronic commerce enterprise.It’s extremely necessary to research the audit risk when audit electronic commerce enterprise.This article uses normative analysis and case analysis method to induce and sum up electronic commerce and audit risk theory. So illustrate the audit business to JD,research the business risk and audit risk of JD and put forward the prevention measures to audit risk.In this paper, research suggests that prevent the electronic commerce enterprise audit risk must pay attention to the certified public accountants’ examination risk and the material misstatement risk of enterprise level.Only in the ascension of certified public accountants professional technical ability and fully understand the premise of enterprise operational process and business risk,design reasonable and effective audit procedures, using appropriate technology and methods are applied to obtain sufficient audit evidence,the certified public accountants could carry out audit services smoothly and avoid the risk of audit business.