P2P Lending Risk Analysis Of Platform And Audit Emphasis

In recent years,as a kind of Internet financial forms,the P2P lending platform also have mushroomed general constantly emerge.However,with the development of the P2P lending industry,the industry problems,some P2P lending platform by the information intermediary into "credit intermediary",appeared a lot of run,closed platform.Borrowing in order to better regulate network platform,to strengthen the supervision of lending to network platform,the China banking regulatory commission and other four departments in August 2016 to jointly issued "the network credit information intermediary business management interim measures"(hereinafter referred to as the "method")."Method" regulation,in the P2P lending platform must hire an accounting firm to audit and disclosure of relevant information.Due to P2P lending platform informationization degree is high,the management risk,special accept mandatory audit for the first time,so the lack of relevant certified public accountants audit experience,most of the certified public accountant for how to audit the net credit platform,which is the focus of the audit to a lack of understanding,domestic research on this aspect is also a lack of documentation.Aiming at the problems above,this article selects the number of Taiwan as a case study in our country,analyzes the common problems more than domestic platform management risk and audit objective particularity,summed up the net the auditing credit platform for fund depository situation and situation of information disclosure,information system security,legal compliance,these aspects,and to solve the problem of fund depository,disclosure of information,information system security,legal compliance,and the key audit aspects of the common problems and proposes the corresponding audit methods or strategies,certified public accountants to inspire and help the practice work in the future.This article is divided into six parts,the main content is as follows: the first part,introduction.This section describes the original intention of this writing,the significance of writing,writing method,the innovation of the article,for domestic and foreign research situation of P2P network credit platform is analyzed.The second part,this paper introducesthe present situation of the P2P network credit audit in our country,and analyzes the P2P network credit platform to introduce the meaning of the audit and the necessity,the last of the article,introduces the theoretical basis for the writing of this paper laid a solid foundation.The third part,by introducing a website,the east venture,big big treasure,e rent treasure event as an example,and according to the questions in this series of platform network lending platform for risk analysis.Lending to the fourth part,the paper analyzes the network platform for the particularity of the audit objective,and elaborated the network lending platform audit specific audit objectives.The fifth part: analyzes the P2P lending platforms difficult point in the process of auditing and typical cases,and aiming at the existing problem of every key audit strategies are put forward.The sixth part,conclusion and prospect.This part is the summary of the above and net credit platform audit prospect for the future.