Audit Risk In E-commerce Environment Research

With the development of E-commerce based Internet, traditional rules about how to run an enterprise and accounting are all changed, at the same time, auditing also faces great impaction because it is closely connected with the traditional rules. In the new circumstances, the carrier of information is changed from paper to electronic signal, from visible to invisible, the invisible clue which traditional audit depends on will be disappeared, then the audit circumstance that auditor faces also is becoming more complicated, all this factors will make audit risk more serious. Although the research of audit risk has become mature in recent year, few people touch the research of audit risk under E-commerce circumstance, so the research will be urgent and significant.The direction of research is focused on the sort of audit risk and the strategy, which can be used to reduce audit risk under E-commerce circumstance.In the first part, reference about E-commerce, traditional audit risk, audit risk model, the factors of audit risk and the audit risk model under E-commerce circumstance are reviewed; In the second part, relying on the analysis of reference and the consultant of interrelated experts, the measurement table is designed to identify the audit risk under E-commerce circumstance. As a conclusion, the internal control risk and inherent risk that is becoming more serious under the E-commerce circumstance are open out in this paper; In the third part, the causation of audit risk is studied and this study is based on the investigation questionnaires of the second part. Then five factor: the change of internal control, the change of audit content, the change of audit clue, the change of audit pattern and the change of audit process are proved to be the causation of audit risk change under E-commerce circumstance; Finally the countermeasures which come from eight sides are put forward to elude the audit risk under E-commerce circumstance.