The Audit Risk And Prevention Research Of Cross-Border Electronic Commerce

With the development of Internet technology and cross-border e-commerce in China,the all kinds of cross-border retails and e-commerce platforms came out,such as Dunhuang network and Aukey.2013,LightlnThe Box listed on the New York stock exchange plat,Aukey also listed on NEEQ,compared with traditional enterprise,electronic business enterprise combines more closely with new technology.Also the management mode changing all the time,so compared with the traditional business enterprise audit work,auditing e-commerce enterprise business seems to be more risk.Cross-border electricity than traditional e-commerce enterprises exist more distinctive characteristics of internationalization,trading workflow is more complex than ordinary e-commerce companies,the audit risk is self-evident.In this paper,I made a brief introduction about current situation of cross-border e-commerce,audit risk and preventive measures of e-commerce enterprises.In order to state the issue more directly,it was combined with electrical business audit case(Aukey)to analysis why there are so many barriers.Then applied the theory into case to clarify the truth which focus on auditing environment,auditing object,auditors and audit technology to analysis the why the risk is so high and what shall we do to protect ourselves when we audit an Cross-border electronic commerce.