Research On Audit Risk And Countermeasures Of E-commerce Enterprises

The business model of e-commerce enterprises has changed greatly compared with traditional enterprises,and the audit mode has to change accordingly.Under the environment of e-commerce,the audit scope,audit object,audit method and other audit elements have all changed,resulting in different audit risks than traditional auditing.So the auditor in the audit of e-commerce enterprises,need to be familiar with electronic commerce and the network related knowledge,understand the characteristics of the electronic commerce audit risk and targeted design audit procedures.Therefore,the study of the causes and preventive measures of the audit risk of e-commerce enterprises has theoretical and practical significance for the auditors.Based on the knowledge of the audit risk and e-commerce,this paper is through the method combining the theoretical analysis and case analysis to study the audit risk of e-commerce enterprises and it takes the audit business of Jingdong Mall as an example.According to the three stages of identification,assessment and response of audit risk,this paper examines the audit risk of e-commerce enterprises and how to response them effectively.The paper is divided into six parts.The first part expounds the background and significance of e-commerce audit risk,and introduces the domestic and international research on audit risk,e-commerce audit and e-commerce audit risk.Meanwhile,it introduces the content,method,innovation and shortage of this paper.The second part introduces the related concepts and theories.The third part introduces the characteristics and characteristics of audit risk of e-commerce enterprises and analyzes the causes of the audit risk of e-commerce enterprises and analyzes them from the identification and evaluation of audit risks.The fourth part corresponds to the third part,analyzes the countermeasures of the audit risk of e-commerce enterprises and gives suggestions,for example,give attention to each audit procedure step,actively supplement and improve audit procedures,strengthen the audit of new content such as electronic payment,strengthen the review of e-commerce enterprise information system,etc.The fifth part is the case of PWC's audit of Jingdong mall,analyzes the status of audit risks and countermeasures of its audit risk.Finally,in the sixth part to make a summary and get revelation.