Research On Audit Risk Of B2C Enterprise

In recent years,China's e-commerce has developed very rapidly.The amount of e-commerce transactions has increased year by year,and there are more and more e-commerce companies,mainly B2 C companies.The company conducts various transactions through the online platform.In such a trading environment,audits are faced with more and more trials and difficulties.The auditors' audit risks to e-commerce companies are increasingly difficult to control.Some traditional enterprise audit methods have been No longer app licable to e-commerce companies,the risk of B2 C enterprise network audits increases.At present,the literature on the audit risk of e-commerce companies is basically an analysis of the audit risk in the context of e-commerce,and does not consider companies with different sales models in the e-commerce environment.These companies have their own characteristics and face the The audit risk is also not the same,among which the B2 C e-commerce company has the largest market share and outstanding features.In the period of high-speed development,the audit of B2 C companies is facing more and more problems,and the audit risk is becoming more and more obvious.Therefore,this paper selects B2 C companies as research objects,starting from the perspective of cyclic auditing and reporting,analyzes production and inventory cycle audits,sales and collection cycle audits,procurement and payment cycle audits,currency funds audits,and statement level audits.Risks and their causes,and Suning as a representative of B2 C companies,analyzes their audit risks and control strategies.Through theoretical studies and case studies,B2 C audit risk control measures for enterprises were proposed: Audit monitoring system was designed to identify B2 C companies' inventory and sales revenue;the monetary fund was combined with each cycle for auditing instead of independent account audit;the network was improved.Audit environment;Accelerate the development of network auditing talents.