电子商务的审计风险分析——以a公司为例.docVIP

PAGE 13 = 1 \* roman i PAGE 13 摘要及关键词 摘要：近年来，电子商务行业发展十分迅猛，电商系统、大数据、移动互联网等信息技术开始被广泛使用。电子商务的特性给电商企业的审计也带来了一定影响。与传统审计相比，电商企业审计的要素已发生改变，产生的审计风险也更加广泛，不仅包括传统审计风险，还增加了信息系统风险因素。因此对电子商务企业的审计风险要素的研究以及审计风险成因和应对措施的探讨都有一定的现实需求。本文选择A公司作为研究对象，对审计风险进行研究，A公司集团近几年电商业务的发展速度有目共睹，其所经营的电子商务已形成一个庞大的A公司生态体系，涉及各类电商业务环节的数据整合、分析及风险应对等，对其在审计中所面临的风险研究相对于整个电商行业的审计分析都具有一定的全面性和代表性，所以本文以其为案例，探究该电子商务企业的审计风险因素，并提出一定的应对措施。 关键词：电子商务企业；审计风险；风险应对 Abstract and Key words Abstract: In recent years, the development of e-commerce industry is very rapid, e-commerce system, big data, mobile Internet and other information technology began to be widely used. The characteristics of e-commerce have also brought some impact on the audit of e-commerce enterprises. Compared with the traditional audit, the audit elements of e-commerce enterprises have changed and the audit risks are more extensive, including not only the traditional audit risks, but also the information system risk factors. Therefore, it is necessary to study the audit risk factors of e-commerce enterprises and discuss the causes and countermeasures of audit risk. This article choose Alibaba as the research object, the study of audit risk, Alibaba group electric business development speed seen in recent years, the management of electronic commerce has formed a huge Ali ecological system, involving all kinds of electrical business link data consolidation, analysis and risk response, the risk in audit research Gui relative to the entire audit analysis of electricity industry has a certain comprehensive and representative, this paper explores the audit risk factors of the e-commerce enterprise and the reasons for the formation of audit risk, and puts forward some countermeasures. Key words: E-commerce enterprise; Audit risk; Risk response 目 录 TOC \o 1-3 \h \z \u 17055 摘要及关键词 2 1377 Abstract and Key words 3 29276 第1章 绪论 1 2328 1.1 研究背景及意义 1 29577 1.2研究内容 2 4405 1.3研究思路 2 9827 第2章 相关概念界定与理论分析 3 19637 2.1 相关概念界定 3 22236 2.1.1电子商务企业