电商环境下信达会计师事务所审计风险及防范.docVIP

2 - 2 - PAGE 13 - 摘　要 在进入21世纪以来，中国经济随着网络和信息技术的高速发展，逐渐呈现出“电商化”态势，电子商务依靠它本身爆炸式的交易增长量和不断创新的应用，已然成为中国经济格局的新的重要参与者。从2010年至今，先后已经有麦考林、京东、当当、唯品会、兰亭集势、聚美优品、阿里巴巴一共７家电子商务企业在美股上市。同时在国内上市的电子商务企业以及涉及电子商务业务的公司也将近百家。在这样的经济环境下，审计工作受到了电子商务十分明显的冲击。电子商务所具有的无纸化、信息化以及系统化的特征使得审计风险变得更加复杂，然而由于适用于传统企业的审计技术方法已经变得难以适应这些变化，审计人员的工作也面临十分巨大的挑战。 本文从电子商务和审计风险相关理论出发，以信达会计师事务所为研究对象，按照问题的发现、分析、解决这一思路，通过案例研究法、理论实际相结合的研究方法来进行总结归纳。结合会计师事务所的自身情况，在已有研究成果的基础上，分析电商环境下会计师事务所审计风险的成因，并提出相应的防范措施，以期能为其他中小型会计师事务所的审计风险管理带来一些启示。 关键词：电子商务；审计风险；审计防范 Abstract During the 21st century, Chinas economy has gradually presented the trend which is called e-commerce with the rapid development of network and information technology. Relying on its explosive transaction growth and innovative application, e-commerce has become a new important participant in Chinas economic pattern. Since 2010, there have been 7 e-commerce enterprises listed in the United States, which include Macaulay forest, jingdong, dangdang, Vipshop, lanting jishi, jumei youpin and alibaba.And at the same time, there will be nearly 100 e-commerce enterprises listed in China and companies involved in e-commerce business. In such an economic environment, audit work that has been greatly impacted by e-commerce. The characteristics of electronic commerce such as paperless, informatization and systematization make audit risk more complex. However, due to the difficulty of adapting to these changes in the audit technology applicable to traditional enterprises, the work of auditors is also facing great challenges. Starting from the related theories of e-commerce and audit risk, this paper takes Xinda Accounting Firm as the research object. According to the idea of finding, analyzing and solving the problems, it summarizes and summarizes the research methods by combining case study method with theory and practice. Based on the existing research results, this paper analyses the causes of audit risk of accounting firms in e-commerce environment and puts fo