Audit Risk Research In Electronic Commerce

With the rapid development of the Internet and network technology, e-commerce hasbeen widely used in businesses and individuals. E-commerce activities are inconvenientfast and with globalization, networking, etc. so many companies are competing toparticipate, which affected the traditional enterprise production, operation, managementand sales. These effects CPA audit to bring great challenges, the original audit theory mustbe supplemented and improved to adapt to the audit of e-commerce environment.In recent years, the rapid development of China’s e-commerce, e-commercetransaction volume increased year by year, companies buy or sell goods through thenetwork, so many companies are involved in e-commerce business activities. In thee-commerce environment, the risk of audit and inspection of risks of material misstatementrisks increasingly complex, CPA audit risk in e-commerce is more difficult to control.Therefore, when the CPA business-to-business e-commerce audit must be in a familiarpremise e-commerce laws and regulations related to knowledge and to fully understand thecauses of the risks arising from its audit of e-commerce features.On the domestic and international research audit risk in e-commerce, most of the auditrisk for theoretical research, produce and genesis of e-commerce business in audit riskanalysis and prevention of post much. Therefore, this article attempts from theenvironment, objects and auditors audit the three aspects of the e-commerce environment,generate audit risk analysis of its causes, and the corresponding risk prevention measures.Hope that by studying this subject, for the majority of CPAs and accounting firms auditrisk prevention and e-commerce departments provide a useful reference fordecision-making.This paper is divided into six parts. The first part introduces the background andsignificance of e-commerce audit risk research, and briefly describes the status ofe-commerce audit risk study abroad, the last of the content and innovative research ideasand shortcomings of this paper briefly describes; second part of e-commerce concepts,models, and features a brief introduction, and then e-commerce and e-business audit riskaudit concept, content and features are described; third part describes the impact ofelectronic commerce on the audit, mainly from the impact of electronic commerce on theaudit environment, e-commerce on the audit object, Effect audit methods and techniquesas well as e-commerce on the audit risk to discourse. The fourth part of the e-commercegenerated and causes of audit risk is analyzed from the audit environment, audit object,the auditor discusses the generation of e-commerce audit risk. The fifth part of the e-commerce audit risk prevention, mainly for prevention from the audit environment, auditobjects and audit staff. Part VI is a combination of Chery Automobile Co., Ltd.E-commerce audit risk analysis, analysis of the reasons the company generated audit risk,and then make recommendations to prevent audit risk.