Research On Auditing Mode Of Internet Financial Audit

In the "Internet+" era,Internet finance emerged as the times require.The rapid development of Internet finance has exposed a number of drawbacks.A large number of Internet finance companies have collapsed or ran,seriously damaging the interests of investors.The call for third-party audits by Internet finance companies is growing louder and louder.The case selected in this paper is one of the few internet financial companies that has introduced third-party audits.The B accounting firm audited by Company D is also ranked top in the industry.The firm may still fail to audit.This article focuses on case analysis methods.It begins with a review of the audit failure of Company D,and then analyzes the causes of audit failure of Company D.It discusses the current audit environment of Internet finance companies from the perspective of audit supervision.Finding out the current non-adaptation of audit supervision,combined with the development characteristics of Internet finance,with big data and cloud computing as the background,reconstruct the audit supervision mode that is in line with the current status of Internet finance.This article analyzes the inadequacies of current Internet financial audit supervision through the failure of company D auditing,and integrates domestic and international literature on Internet finance and Internet finance auditing to understand the current status of Internet financial audit research,based on the classic theories related to the topic,and on Internet finance.The development characteristics of the development of the Internet and the impact of the development of Internet finance on auditing,the "crowdsourcing theory"applied to the Internet financial audit,reconstruct the Internet financial audit supervision model matching with the current Internet finance.When reconstructing the Internet financial audit supervision model,taking into account the development of Internet finance,the current audit supervision system,big data and cloud computing have broadened the scope of the audit,and the digitalization of audit evidence has added new audit risks.The new type of audit supervision mechanism should be able to provide a variety of audit services and promote the construction of a cloud audit platform to improve audit efficiency.Therefore,on the basis of the traditional "three-in-one" audit supervision,the"multiple in one" audit supervision model was put forward,the internet financial audit supervision system was perfected,and the "crowdsourcing theory" was applied to the Internet financial audit to realize the third-party audit of cross-domain cooperation and strengthen Internal audit of Internet finance companies.