电子商务企业审计风险及防范研究.pdfVIP

本科论文 摘 要 互联网技术飞速发展，依托其产生的电子商务行业也迎来了全新的发展阶段。因其 具有简单、快捷等诸多优点使得越来越多企业开拓了新的尝试方向，与此同时，传统企 业的传统生产经营方式也不再适用，改变势在必行。当然，相应的注册会计师的审计工 作也发生了巨大变化，原本的法律法规和审计理论已经不适用于现有的电子商务业务 了，必须跟随发展进行补充和完善。 近些年，电子商务平台越来越多，使用人数也越来越多，电子商务行业在我国以清 晰可见的速度飞速发展着，日益增长的交易额与利润，似一块蛋糕，吸引着其他企业前 来瓜分，也正因如此，电商行业得以不断拓展。行业被其他企业涌入，电商企业的管理 与经营也没有章法，在这样复杂的情况下，促成审计风险产生的原因也更加复杂与多样 化，注册会计师也因此面临更大挑战。 正因如此，注册会计师应当提高职业要求，原本应掌握的审计知识与技能还远远不 够，电商知识以及相关法律法规也需熟练掌握，能够根据风险成因及其特点，熟练运用 电子商务相关法律与审计准则，采取有效措施。 关键字：电子商务，电子商务审计，审计风险 本科论文 Abstract The rapid development of Internet technology has also ushered in a completely new stage of development in the e-commerce industry that relies on it. Because of its many advantages, such as simplicity and speed, more and more enterprises have opened up new directions of experimentation. Of course, the audit work of the corresponding certified public accountants has also undergone tremendous changes. The original laws, regulations and auditing theories are no longer applicable to the existing e-commerce business, and must be supplemented and improved with the development. In recent years, There are more and more e-commerce platforms and more and more users. The e-commerce industry is developing rapidly in China at a clearly visible speed. The increasing transaction volume and profits are like a piece of cake, which attracts other companies to come to share. It is for this reason that the e-commerce industry has continued to expand. The industry is flooded in by other companies, and there are no regulations for the management and operation of e-commerce companies. Under such complicated circumstances, the reasons for audit risk are also more complex and diversified, so CPAs are facing greater challenges. Therefore, certified public a