A Case Study On The E-commerce Audit Risk Of PwC In JD.COM

With the popularity of the Internet and the development of e-commerce technology, e-commerce as a leading industry in twenty-first Century has been recognized worldwide.Society,economy and culture in the event of unprecedented change in the tide of "Internet plus", the traditional business gradually transition to e-commerce, are also prosperously developing at unprecedented speed.Taobao, Jingdong Mall, Dangdang, Amazon, the only product such as e-commerce trading platform is in full bloom, the retail giant, traditional brand, electric appliance stores have also got into the business of thermal field to establish their own official store. Through the computer network and to complete the purchase, settlement and other economic activities in this way more and more favored by consumers and businesses, consumers shopping habits gradually changed, by the previous physical shopping transforming to online shopping, consumer groups gradually expanded, record sales of electronic business platform is constantly updated. Under the background of the development of e-commerce businesses, audit is facing unprecedented challenges, multiple factors increase the audit risk. Therefore, it is necessary to make some research in this complex environment audit to the audit subjects make correct evaluation and conclusion, in order to promote the development of the network economy.In this paper, we use the method of case study, by applying the theory of knowledge will have to prevent risks in electronic commerce audit advices on the typical characteristics of business Jingdong Mall of the actual situation is modeled as a specific case, through literature review and summarize the methods of Jingdong Mall e-commerce audit risk causes were analyzed and summarized, the final from the audit personnel training, innovation audit technology and method, and development of audit software. Hope that through the method of case study can intuitively reflect the electronic commerce audit risk causes, in order to be able to through a series of effective measures to reduce audit risk of e-commerce, the realization of electronic commerce audit level to enhance.This paper includes four parts, The first part introduces e-business audit risk research background and the meaning of the study, and then describes the research ideas and methods of the article; the second part overview of PWC and Jingdong mall are briefly introduced, and the Jingdong store audit case described that highlights the difficulties and risks of Jingdong mall audit; the third part is the case analysis, firstly the related theory of audit risk is expounded and on the basis of the causes of Jingdong mall e-commerce audit risk are summarized; the fourth part according to the cause of e-business audit risk puts forward some suggestions and measures of risk prevention.