Research On The Audit Risk Assessment Of P2P Network Platform Based On Fuzzy Comprehensive Evalution

P2P network lending is an integral part of Internet finance.The trade is simple and information circulated fast on it.It not only can solve the financing difficulties of some small and medium-sized enterprises,but also can provide residents with a new platform for asset allocation.P2 P network loaning has entered into China since 2007,and has developed rapidly in China's new financial market,but at the same time,there are huge risks and problems such as platform collapse,information leakage and running.In view of the risks and problems of the P2 P network loan platform,the ten ministries,such as the people's Bank,have issued documents requiring the P2 P platform to introduce the external audit and open the results of the audit.Some scholars at home and abroad have pointed out that audit as an effective way of supervising economic activities is irreplaceable to such as the transparency,information disclosure and pressing management of the P2 P platform.However,at present,the relevant research only stays at the macro level such as the necessity of introducing external audit into P2 P lending platform,and lacks in-depth study of P2 P platform audit.Under the above background,this study takes the audit risk assessment of P2 P platform as the research object.By means of literature research,questionnaire investigation and empirical research,this paper studies how to improve the audit quality by improving the accuracy of audit risk assessment of P2 P platform,and realizes the supervision of external audit on P2 P platform.To promote the healthy development of P2 P platform.The main contents of this study include: firstly,according to the research status of P2 P network loan platform development,risk and audit risk assessment methods,it puts forward the necessity of P2 P net loan platform introducing external audit and paying attention to audit risk assessment.Secondly,this paper expounds the connotation and characteristics of the modern risk-oriented audit theory and the fuzzy comprehensive evaluation method,and demonstrates the feasibility of the fuzzy comprehensive evaluation of the audit risk of the P2 P platform.Furthermore,under themodern risk-oriented audit idea,the model of the expected audit risk and the major misstatement risk is constructed by using the fuzzy comprehensive evaluation method,and this paper take ‘Ren Ren Dai' which developed well in the P2 P industry as the example,studies the fuzzy comprehensive evaluation of audit risk of P2 P platform.Finally,the conclusion and prospect of this study are proposed,and it is proposed that the fuzzy comprehensive evaluation method can improve the accuracy of audit risk assessment of P2 P platform,thus improve the quality of P2 P audit,and provide reference for the research of P2 P audit,risk assessment and practice.