Impact Of E-commerce Enterprise Audit

With the development of network technology, database technology and mobile computing technology, e-commerce model is widely used in the enterprise gradually. The development of electronic commerce has not only changed the company's business model but also affected the internal information processing method. The economic activities such as advertising, information search, product quotes, mutual consultations, electronic contracts, fasong goods, electronic payment and so on can be done quickly and effectively through the e-commerce system. The system reduces the scale of the procurement costs and stocks merchandise in backlog, shorts production cycles, lows transaction costs, and leads the organization structure of enterprises gradually to be flat. At the same time, the large-scale use of enterprise information system leads to that the information processing can be done by the computer. It can replace with handwork on accounting, afterwards, reimbursement, and completing daily accounting transactions. If the original documents are entered into the computer, some original process can directly be completed by computer automatically. The influnce of e-commerce on enterprise's business models and Information processing approach leads to that the traditional audit approach can not be adapt to social development. As a auditor, we must research the audit issues in this complex environment. Only do that can we made a correct evaluation of the trial and conclusion in the electronic commerce audit.This article first introduces the basic concepts of e-business, features, impact on the business classification, as the research base. Then it analyzes the changes of audit environment, objectives, targets and content, aging, technology and methods because of the evelopment of electronic commerce. Futhermore it analyzes the influnce of ectronic commerce on the audit inherent risk, control risk, and check risks according to the audit risk model.Besides it discusses the specific audit process of e-business, including of understanding of the state of companies' electronic commerce and internal control, compliance testing and substantive testing, completion of the audit report. Finally, it is a summary and outlook.