Study On The Audit Risk Prevention Of E-commerce Enterprises

Continuous development under the background of information technology,electronic commerce arises at the historic moment,the pattern of traditional enterprise management also gradually to the paperless,flattened,information-based transformation,the corresponding enterprise financial work also appears earth-shaking changes,the original manual book,paper source documents by kingdee,ufida financial information system and gradually replace electronic invoices and other original documents.Various changes in the information age make the risk of audit work significantly increased.Although the state has shown great support for the development of e-commerce,and even the latest e-commerce law was passed in 2018,due to the rapid development of e-commerce industry and the lag of legal effect,China's e-commerce enterprises still face both risks and opportunities in market competition.At the same time,certified public accountants in the audit of e-commerce enterprises,but also face greater pressure and challenges.Therefore,the study of e-commerce enterprises audit risk prevention is particularly urgent.This paper systematic introduces the concepts and patterns of electronic commerce,the characteristics of e-commerce enterprises,as well as the modern risk-oriented audit and so on related theory,combined with the practice foundation,certified public accountants Z audit to D company actual cases as the research object,using literature reading,case studies,inductive and deductive and the methods of on-the-spot investigation,a review of the audit process,It includes the whole process of accepting company D's entrustment,formulating overall audit strategy,understanding company D and its environment,identifying and evaluating material misstatement risks,determining the level of importance,formulating specific audit plans,implementing further audit procedures,auditing review and issuing audit reports.At the same time,this paper analyzes the changes of various factors in the audit risk model under the e-commerce environment by combining the audit risk measurement model.In addition,immature e-commerce operation environment,weak internal control of e-commerce enterprises,lack of specialized audit talents in e-commerce industry and other factors lead to the audit risks of e-commerce enterprises to some extent.In the audit project of D company,the audit project team of Z accounting firm has fully considered the characteristics of e-commerce industry,and comprehensively considered the actual situation of D company to successfully complete the audit.By reviewing the audit projects of company D,the successful experience of audit of accounting firm Z is summarized for reference of other accounting firms.This paper finds that in the audit of e-commerce enterprises,the potential risk of material misstatement and the inspection risk faced by certified public accountants both increase,leading to a significant increase in audit risk.Drawn lessons from the Z in D company audit project experience,can get the following enlightenment: public accounting firms shall be more applicable to electronic commerce audit talents training,development of audit software,based on the characteristics of e-commerce enterprises change audit method,to perfect the internal quality control system and the implementation of the comprehensive supervision.