Research On Key Audit Matters Of E-commerce Enterprises Based On Risk-oriented

In today's world with the rapid development of e-commerce,people's daily life and work are great influenced in every aspects.With the increasing popularity of computer data technology,the all-people use of electronic information,big data technology,Internet and mobile Internet enables e-commerce enterprises to make better use of Internet platforms and big data to sell products and carry out relevant businesses.However,at the same time,the formation and wide application of new information assets such as big data by e-commerce enterprises and the construction of e-commerce platforms also bring new point and challenges to the audit work of certified public accountants.In addition,in order to improve the information content of the audit report,the Chinese Institute of Certified Public Accountants issued and required the ministry of finance to implement 12 auditing standards for Chinese certified public accountants,such as communicating key audit items in audit reports,in batches and step by step on December 23 rd 2016.Among them,the standard of the "key audit issues" is the only newly formulated standard.Accounting firms have less experience in the identification of key audit issues because this standard is newly issued.Therefore,how to better identify key audit issues for e-commerce enterprises is a problem to be solved.This paper uses literature research method,inductive deduction method,case study method and entropy weight method to study the literature related to e-commerce enterprise audit and key audit issues.Based on the modern risk-oriented audit,information asymmetry theory content,we take the case of auditing in Global Top e-commerce with X certified public accountants Co.,ltd.as an example,study the key decided that the contents of the audit issues.We use the entropy weight method to cross-border connection to quantify the risk of material misstatement of the company evaluation according to the result of risk assessment.And we confirm that affect the risk of material misstatement of the worst several risk factors according to these risk factors.And then we put forward reasonable enlightenment to identify the key audit issues of e-commerce enterprises according to these risk factors.It is found that X Accounting Firm's identification of key audit issues of cross-border connection company is not comprehensive enough through research,and it can be more objective according to the quantified major misstatement risk.The identification of key audit issues are more comprehensive through the evaluation results industry background and the historical data of identifying key audit issues.For the identification of key audit issues of e-commerce enterprises,we should pay attention to the recognition of their income,the collectibility of accounts receivable,the impairment of goodwill and inventory.