Research On Audit Risk Identification And Prevention Of E-Commerce Enterprises

E-commerce enterprises,as one of the major economic and trade organizations in the 21 st century,adopt a completely different model from the traditional commercial operation.E-commerce companies use Internet technology to establish their own trading platforms and data service centers.Merchant information and product data will be displayed on this platforms.Consumers can find out their favorite products through web browsing.The whole process of commodity trading is handled by data center,which achieves the comprehensive control and coordination of information flow,capital flow and logistics.With the rise of major e-commerce trading platforms,consumer spending habits are also gradually changing,online shopping has become an important daily purchase of people.However,there are great differences between the E-commerce enterprises and the traditional enterprises in their business models and other aspects.The accounting methods and accounting information are all very special.Based on this,e-commerce audit came into being.As the theoretical elements of e-commerce audit have undergone profound changes from the scope to the content,which have a profound impact on how auditors identify and prevent e-commerce audit risk.Therefore,the study of e-commerce audit risk identification and prevention has become an important issue to be solved.According to the main characteristics of e-commerce audit,this paper summarizes the characteristics of its main audit risk.Combined with the case of vip.com e-commerce business audit,finally,it puts forward the precautionary measures of e-commerce enterprise audit risk.This paper is divided into five parts: the first part introduces the background and significance of the topic,the literature review of e-commerce risk,and the research ideas,research methods,innovations and shortcomings.The second part mainly introduces the theory of audit risk of e-commerce enterprises,including the theory of audit risk and the characteristics of audit risk of e-commerce enterprises,and the environment analysis of ecommerce business audit.The third part of the taste case description,combined with the environment of Vipshop e-commerce business,Vipshop will be analyzed,including the status of the industry,the legal regulatory environment,the company's strategy and objectives,the internal control of the Vipshop and its own financial position Wait.The fourth part is a case study.After the relevant understanding of the Vipshop,this section focuses on the analysis of the associated with the risk of material misstatement and inspection risks.According to the case of Vipshop,the fifth part puts forward countermeasures to prevent auditing risks of ecommerce enterprises from the perspective of external auditing.The sixth part mainly summarizes the full text.This paper argues that e-commerce enterprises have their own characteristics.Auditors should not only audit the authenticity of their trading activities and accounting information,but more importantly,test the safety and reliability of the overall business environment of ecommerce enterprises.Including whether the design and operation of the enterprise E-commerce system are safe and reliable.Whether to set data encryption,access authorization,two-way authentication,firewall and other security measures,whether there is a perfect audit control environment to ease and avoid these risks.In addition,it is also necessary to analyze the risk of enterprises in the operation of e-commerce by relying on advanced audit techniques and methods.