Research On The Impact Of E-commerce Environment On CPA Audit Risk

In the era of global information,the Internet is playing an increasingly important role,as a new trading model,E-commerce gradually occupied the market o E-commerce has changed the traditional business model.From production to management and after-sale,business transactions can be completed through the network platform,it makes business more convenient and more meta.In order to adapt to the development of the times,more and more enterprises are eager to enter the e-commerce environment.E-commerce has changed the traditional trading mode with the characteristics of non paper,network and globalization,and has brought new challenges to the CPA audit.Although e-commerce is developing rapidly,however,due to the late development of e-commerce in China,and the relevant standards are not perfect,the traditional audit risk assessment methods can not fully adapt to the e-commerce environment.For CPA audit,in e-commerce environment,how to identify and deal with the complex audit risk becomes particularly important.Therefore,this article attempts to discuss the impact of e-commerce environment on audit risk from its content.And it analyzes the causes of these risks from three aspects of audit environment,audit subject and audit object.Only by fully understanding the changes of the audit risk in the electronic commerce environment,can we better cope with the increasingly complex audit risk.This thesis consists of six chapters.The first chapter discusses the background and significance of the research,the logic and the content of the article.The second chapter describes the concept,characteristics and content of traditional audit risk.The third chapter discusses the impact of Electronic Commerce on CPA audit risk,and analysis of the causes of new audit risk from three aspects of audit environment,audit object and audit subject.In the fourth chapter,the paper discusses the countermeasures to the audit risk under the e-commerce environment.The fifth chapter through the CPAs audit case of G company to analyze the impact of Electronic Commerce on the audit risk,and get inspiration from it.The sixth chapter summarizes the views of the article,draws the conclusion,and summarizes the problems in the whole process from conception to completion,and the place to be improved.