Research On Audit Case Of M P2P Company

Nowadays,the Internet has entered the people's life at a rapid pace,and the P2P(full-name Person to Person)online loan business platform has followed.There are many advantages to it,Such as allowing borrowers to quickly raise funds and bring investors high income.These advantages have attracted a large number of people with financing and financial management needs.Since 2012,China's P2 P online loan business and related platforms have developed rapidly.To date,there are 5,118 P2 P platforms in China,compared with 624 in 2013.With the increase of P2 P online loan service platforms,more and more problems have occurred.According to reports,as to June 2017,an average of more than 50 platforms have been closed per month,which is evident to show that there are many problems in the development process of the P2 P online loan business platform.As an independent third party,the accounting firm should exert its supervisory function by publishing true and objective audit opinions,so as to better promote the healthy development of the P2 P online loan business platform.Recently,some regulatory agencies and industry associations have also proposed to strengthen the establishment of P2 P online loan service platform auditing mechanism.Therefore,this paper takes M company's P2 P network loan business platform as an example,and analyzes the audit risk and the problems during the audit of the M company P2 P network loan business and then proposes the audit of the entire P2 P network loan industry.The improvement of the company's development can also Serve as a reference for the development of China's entire P2 P network loan industry and regulate the operation of the P2 P network loan industry.This paper firstly introduces the background and Significance of the thesis,and analyzes the research status of P2 P online loan business platform at home and abroad.Secondly,the theoretical basis introduces the concept and characteristics of the online loan businessplatform auditing.It also explains the significance and necessity of the audit P2 P online loan business platform,and lays a Solid foundation for the writing of this paper.Then,it introduced the basic situation of M company,analyzed the existing auditing risk of M company's network business platform and the audit content of S accountant firm to M company.Finally,it points out the problems existing in S firm audit of M company and proposes corresponding solutions.Based on this,the biggest innovation of this paper is the in-depth analysis of the P2 P online loan business platform audit,and the improvement of the P2 P auditing standards,auditing methods and auditing procedures.It is a powerful reference for building a P2 P online loan auditing system.However,this article also has Some deficiencies.Due to limited collection of factual cases,relevant Measures May not apply to all online loan companies.