Research On E-commerce Enterprise Audit Risk Evasion

With the rapid development of network technology and electronic mobile terminals,e-commerce has emerged.E-commerce companies have escaped the traditional mode of face-to-face transactions.They have brought their open,global,and inclusive characteristics together to present their unique transactions mode.The open and inclusive nature of e-commerce has attracted more people to join e-commerce.E-commerce has changed people's lifestyles and made it possible to "go home and get goods home".In the same way,e-commerce has changed the operating model of the economy and enabled the favorable integration of resources.E-commerce brings convenience to people's lives and brings benefits to the economy.At the same time,it also increases the auditing risk of CPAs.Because there are many differences between new-generation e-commerce and traditional enterprises,especially the online transaction of e-commerce companies and the use of internal management systems,enterprise transaction data presents paperless features.Due to the electronic characteristics of e-commerce enterprise data,in the course of e-commerce auditing,certified public accountants must not only confirm the authenticity of the enterprise electronic data,but also audit the internal integrity of the enterprise's system.The audit risk exists objectively in the audit business.However,under the environment of electronic commerce,the audit risk will inevitably change with the change of audit elements such as audit scope and audit object.It is obvious that the study of the characteristics,causes and evading measures of audit risks in electronic commerce enterprises has theoretical and practical guiding significance for CPA to carry out audit work.This paper combines the relevant theory of electronic commerce with the audit case of Z e-business enterprise,and analyzes the characteristics of audit risk of e-commerce enterprise,the reasons of formation and the measures to avoid it.The first chapter mainly introduces the background,significance,research methods and theoretical research of E-commerce and risk avoidance at home and abroad.The second chapter expounds the theory and content of audit risk and e-commerce.The third chapter mainly analyzes the difference of audit risk between e-commerce enterprises and traditional enterprises.In the fourth chapter,combined with the audit case of Z e-commerce enterprise,this paper describes and analyzes the CPA's identification and evaluation of the risk of material misstatement and the reduction of the risk of self-examination.In the fifth chapter,through analyzing the process of CPA audit Z e-commerce enterprise,find out the factors that cause the audit risk of Z e-commerce enterprise,Furthermore,the risk problems in the audit of certified public accountants in e-commerce enterprises in China are summed up.In the sixth chapter,the author puts forward some effective measures to reduce the audit risk in order to reduce the audit risk.