Research On Audit Risk Of HX Accounting Firm In E-commerce Environment

With the aid of the rapid development of network and information technology since new century, the development of China's economy gradually shows a tendency of"electricity", e-commerce with its explosive growth in trading and constant innovation application, becoming an important participant of China's new economic landscape.According to the China electronic commerce research center, the data from 2016 between January and June of e-commerce transactions is as high as 1.05 billion yuan, up 37.6%from a year earlier. E-commerce is a green industry that will give full play to the advantages of the industry and the trend of the people's e-commerce. B2B electronic business continue to boost the economy, cross-border electrical import and export business growth, the B2C online retailing market gradually expanded, rural electricity produced results, this series of electronic commerce based dynamic, profoundly affected the industry in the field of business strategy and management operation mode. At the same time,the audit work that is closely linked to the development of the enterprise has also been impacted by e-commerce. Such traits as systematic and paperless e-commerce,information makes the complexity of the factors influencing the audit risk, audit methods and techniques have been applied to traditional enterprises difficult to adapt to these changes, the practice ability of auditors has also been an unprecedented challenge.Research under the background of electricity, therefore, accounting firm analysis how to identify and maximize reduce audit risk, improve firm's own competitive power, is of great 'significance.Based on the theoretical and practical significance of this study, this article selects HX which is a medium-sized public accounting firm as the research object, from the electronic commerce and audit risk related theory, through literature research, the research methods of combining theory with practice and qualitative analysis to sum up,in the domain of the original research results foundation, combined with the situation and specific business firm, a new analysis of the causes of audit risk and coping strategies are put forward.In this paper, the main content is divided into six parts. The first part mainly introduces the research background and significance of selected topic, the review of the literature at home and abroad and summarizes the research methods and content of this article. The second part explains the concept of e-commerce, audit risk and characteristics, as well as the electronic commerce environment audit risk theory. The third part, first a brief introduction to the basic situation of HX certified public accountants,described along with the electronic commerce the present situation of the audit, finally points out that the electronic commerce environment of the impact of the existence of HX certified public accountants audit risk factors. The fourth part of electricity environment HX certified public accountants audit risk forming reason was analyzed and evaluated. The fifth part for electricity environment HX certified public accountants audit risk, put forward the corresponding countermeasures, in order to reduce the firm's audit risk,to improve audit efficiency and quality. The sixth part is summary of the full paper.