Research On Audit Risk Prevention Under The E-commerce Environment

E-commerce has played a positive role in promoting the deepening of reform,accelerating the overall opening up and driving innovation and entrepreneurship.It has become the new kinetic energy of our country's economic development,attracting more and more enterprises to participate in it.The development and growth of e-commerce enterprises has promoted the development of our economy,but at the same time,it has also brought difficulties to audit work and increased the difficulty of auditing.There are great differences between the organizational form of e-commerce enterprises and the traditional enterprises.Therefore,the CPA should pay full attention to the audit risk in the e-business environment and take measures to prevent the audit risk in the process of auditing the e-business enterprise.In this paper,the study of audit risk prevention under e-commerce environment is aimed at providing theoretical guidance for optimizing audit risk prevention measures in e-commerce environment.By reviewing and reviewing the literature on audit risk under e-business environment at home and abroad,based on the relevant theoretical analysis of audit risk under e-business environment,this paper takes PWC audit suning.com as an example to identify and evaluate the risk of major misreporting,and the accounting firms face.In the aspect of inspection risk,the audit risks and preventive measures of PWC audit suning.com are analyzed.On the basis of in-depth analysis of the problems existing in the PWC audit risk measures,this paper puts forward some countermeasures and suggestions to optimize the audit risk prevention measures of PWC audit suning.com.In this paper,it is pointed out that in the e-business environment,CPA should recognize and evaluate the risk of major misstatement from the enterprise level,from the level of self-control.Only by fully understanding the electronic business enterprise and its environment,CPA can design and execute the reasonable and effective audit procedures,and innovate the audit technology and methods to ensure the adequacy and appropriateness of the audit evidence in order to reduce the audit risk and improve the quality of the audit work.This article is divided into five chapters.The first chapter,the introduction.This chapter mainly expounds the background and significance of the study.On the basis of reviewing and reviewing the relevant literature at home and abroad,it determines the research ideas and contents of this paper,and analyzes the innovation and deficiency of this article.The second chapter is the theoretical analysis of audit risk in e-commerce environment.This chapter mainly defines the concept of e-commerce,audit risk and audit risk model,and combines the analysis of the characteristics of e-commerce enterprises,and studies the causes of the audit risk under the e-business environment.The third chapter is the case analysis of PWC audit suning.com audit risk.This chapter analyzes the audit risk of PWC audit suning.com,and focuses on how to identify and evaluate the risk of major misstatement in the process of PWC's audit of suning.com and the inspection risks faced by PWC.Combined with the study of PWC's measures to prevent audit risks,it analyzes the main problems.The fourth chapter,optimize PWC audit suning.com audit risk prevention countermeasures and suggestions.This chapter mainly from five aspects,such as strengthening the integrity and truthfulness of the transaction activities under the e-commerce environment,developing the audit software adapting to the e-business environment,innovating the audit technology and methods under the environment of electronic commerce,paying attention to the training of the electronic business audit personnel,improving the standards and system of the electronic commerce.Suggestions for optimizing audit risk prevention of accounting firms.The fifth chapter summarizes the full text and puts forward the corresponding follow-up suggestions.This article's innovation mainly includes two points.One is the perspective of a representative.PWC PWC is one of the world's top accounting firms,Su Ningyi purchase is Suning Commerce Group Co.,ltd.of B2 C online shopping platform,is our country B2 C market share in the first three.Aiming at PWC audit Su Ningyi purchase audit risk prevention research has certain representativeness.2 it is to use multidisciplinary knowledge to conduct research.Based on the research in the process of full use of e-commerce,and other multi-disciplinary knowledge on the audit,the research in this paper laid a solid foundation of professional knowledge.The shortcomings of this article is mainly in this paper,the electronic commerce environment audit risk prevention research is not comprehensive,puts forward the prevention countermeasures of audit risk whether has guiding significance to the theory and practice remains to be further tested.