The Research On The Audit Risk Of E-commerce Enterprises

With the increasing popularity of Internet applications,the government drive to "Internet plus" and vigorously promote innovation,big data era,new technologies and new background changes for help the development of e-commerce,e-commerce business and e-commerce business will bring new impact to the audit theory and technology of the original.Therefore,the development of audit theory has new clues and ideas.Therefore,the research content of this article is more theoretical and practical significance.This paper takes the audit of e-commerce business of XX listed companies as an example,and studies the audit risk of e-commerce enterprises under the new background of large data background.First of all,in the paper many scholars,the electronic commerce enterprise audit risk is defined as the CPA to the electronic commerce enterprise or main e-commerce business of non e-commerce enterprises to carry out the audit business,material misstatement and e-commerce enterprises and e-commerce business dominant non e-commerce enterprises concerned the financial statements,but the CPA failed to identify,and publish the possibility of inappropriate audit opinion.In this paper,especially the enterprise audit risk of electronic commerce big data and other new background under the influence of a number of aspects by the audit objective,audit environment,audit content changes,increase the audit professional audit technique and the lack of quality defects.Specifically,the development of audit objectives with the times background of the diversified and complicated will inevitably lead to increased audit risk of e-commerce enterprises;macro economic environment,legal system background,e-commerce industry development status,business strategy and internal and external environmental changes caused by the impact of audit risk factors increased,thereby increasing the audit risk;an important part with the formation of large data assets management,e-commerce platform and electronic payment platform etc.has become the e-commerce activities of enterprises,audit content associated with this increase,such as e-commerce platform audit,will make the audit risk increase;in addition,the lack of audit personnel's professional quality and the audit technology the electronic commerce will increase the audit risk of the enterprise in a certain extent.This paper selects a variety of electronic commerce mode of XX listed company as the case of case study,and the inherent risk,listed company of XX e-commerce business audit risk control risk and detection risk in three parts,the audit process and in the case of CPA are analyzed and evaluated.On this basis,combined with analysis of the audit risk of e-commerce enterprise composition,influencing factors,from the perspective of certified public accountants,has put forward the electronic commerce enterprise audit risk prevention recommendations.Through the research of this subject,in order to be certified public accountants and accounting firms effectively prevent e-commerce enterprises in carrying out the audit risk audit,improve audit quality,provide certain reference and related departments to make decisions.