电子商务企业审计风险及防范的探讨——以京东为例.docVIP

PAGE PAGE 11 电子商务企业审计风险及防范的探讨 ——以京东为例 摘 要 随着信息互联网技术的发展，电子商务企业由于其互联网企业身份的特性对于无纸化、网络化办公的认知程度更好。但是随着电子商务企业的差异，其财务管理上也发生了翻天覆地的变化，这就给现代注册会计师审计工作提出了更多的要求。值得关注的是现今没有明确的审计准则对电子商务企业的相关工作环节进行规范和指导。本文对电子商务环境对审计风险的影响进行了分析和研究并采用案例分析法，本篇论文以我国大型电子商务企业京东为例，通过剖析其审计管理现状分析公司在电子商务环境下存在的审计风险，根据电子商务审计风险的特性针对性的提出对策建议。文章通过文献及案例的梳理分析认为，目前随着电子商务活动的普及，传统审计风险以及变化开来，主要更好的结合电子商务的特点，检查目前企业潜在风险，更好的对重大错报风险进行把控才能更好的把控企业。在充分了解企业经营流程和经营风险的情况下，设计合理的有效的审计程序，获取大量的且充分的审计证据。只有这样，才可以顺利开展并实施审计业务，以达到规避较高审计风险的目标。 关键词：电子商务；审计风险；重大错报风险 Abstract DUE of the characteristics of paperless, networked and globalized, e-commerce enterprises have not only changed the transaction mode of traditional enterprises,but also put forward a new difficult problem for CPAs in auditing work. It is worth noting that there are no clear auditing standards to regulate and guide the relevant work links of e-commerce enterprises. In this paper, the impact of e-commerce environment on audit risk is analyzed and studied, and the case analysis method is used. Taking the audit business of Jingdong as an example, the operational risk of Jingdong and the audit risk of CPA are discussed, and the preventive measures of audit risk of e-commerce companies are put forward based on the results of the discussion. This paper argues that the prevention of audit risk must be combined with the CPAs controllable inspection risk and the major misstatement risk at the enterprise level. In the case of fully understanding the business process and business risks of enterprises, design reasonable and effective audit procedures, and obtain a large number of sufficient audit evidence. Only in this way can we carry out and implement the audit business smoothly, in order to achieve the goal of avoiding higher audit risks. Key words: E-commerce; Audit risk; Major misstatement risk 目录 目录 TOC \o 1-2 \h \u 32015 摘 要 1 4282 Abstract 2 8456 目录 3 18656 一、绪论 4 22271 （一）研究背景及意义 4 11231 （二）国内外文献综述 5 16120 （三）电子商务背景下网络审计风险的内容 6 25139 二、电子商务和审计风险理论概述 6 2