Research On The Audit Risk Prevention Of E-commerce Environment

In today’s highly developed science and technology, we constantly bring ourselves to enjoy the convenience of the high-tech. E-commerce is still a product of the development of high-speed network technology and a new business model. Although e-commerce model in our country is just emerging, but it has become a way of life that people cannot live without it. E-commerce platform is a virtual trading platform, the seller and buyer trade in a virtual trading environment, which brings our lives so much unexpected convenience. Online transactions not only save time, but also break the limitations of space. People do not have to go to a fixed place to buy things and be able to buy things just surfing the Internet and moving their fingers on the keyboard, even the foreign goods. It makes a lot of people enjoy this way. Online shopping is not only facilitated the customers, but also brought huge economic benefits to the businessmen. So in just a few years, e-commerce will develop beyond our imagination.The rapid development of e-commerce has not only changed the traditional business model, but also brought a huge impact to the traditional audit model. In the e-commerce environment, companies must use a new financial recording mode, which makes the traditional audit model not adapt to the current development model. In e-business environment enterprises face many security problems that the traditional audit never involved in. So as the risk controller, audit also need to be innovation.The first part of this paper introduces the theory of e-commerce, including e-business models, processes, features, and audit risk theory, including the traditional and the modern theory of audit risk, and the comparison of the two, to find differences. By analyzing the changes of audit environment, audit objects, audit methods and audit techniques, auditors, internal control, find out the reasons and the possibility of their occurrence of the audit risk in the context of e-commerce. And against the audit risks that may occur propose appropriate preventive measures separately from the audit environment, audit objects, audit methods and audit techniques, auditors, internal controls, and use the case of the east line of the steel to illustrate and increase the credibility of the article. This article is mainly for the actual situation starting late and developing rapidly of e-commerce in China to analyze the possibility of audit risk and its prevention, and reduce losses, and provide a reference for the actual audit work.