| Today's Internet has entered the field of people with rapid pace.The P2P(Peer to Peer)online lending business platform has also followed.The online lending platform can help borrowers to raise funds quickly,and at the same time enable investors to obtain higher returns.This trading model has attracted many people with financing and financial needs.From the online loan industry in June 2018,a new wave of thunderstorms broke out.The platforms of Tang Xiaoxuan and Lianbu Finance were typical of Ponzi schemes.Many investors began a large panic divestment after the emotional collapse.In August 2017,the “Guidelines for Information Disclosure of Business Activities of Internet Lending Information Intermediaries” was promulgated,and the Interim Measures for the Management of Business Activities of Internet Lending Information Intermediaries,the Guidelines for the Registration and Registration of Internet Lending Information Intermediaries,and the Depository of Online Lending Funds The Business Guide,which together constitutes the “1+3”(one way and three guidelines)system of the online loan industry,has basically completed the establishment of the regulatory framework for the online loan sector.Since then,various local regulations on online loan management and filing rules have also come to the fore..According to the latest statistics,as of November 28,2018,the number of operating platforms in the online lending industry was 1,182,which is more than one-third less than the previous number of more than 1,800 platforms.As an independent third party institution,the accounting firm mainly publishes the auditing procedures of the audited entity and summarizes the obtained audit evidence into audit reports to express true and objective opinions.Due to the rapid development of the online loan industry in recent years,the internal chaos of the industry has increased,and the risk of auditing has also increased.The online loan industry has been audited for less than three years.Most of the CPA lack auditing experience in the industry,and there is no clear guidance on relevant standards.Most auditors are unclear about the industry's audit focus and risk points.What kind of appropriate audit procedures should be implemented,coupled with the extremely lack of research literature resources for industry audits,has also led to an increase in the difficulty of audit work.In view of the above specific situation,this paper takes the company's online loan platform as an example to analyze the audit focus of the online loan platform,and puts forward suggestions for the problems found and existing in the audit process of company A,and then proposes relevant audits for the entire online loan industry.It is suggested that through the case analysis of Company A,it can provide standardized market supervision for the further development of the online loan industry.This paper will start from the background and significance of thesis writing,and analyze the current status of online loan platforms at home and abroad.Secondly,the theoretical part introduces the nature of online lending and the theoretical basis of P2 P network lending audit,and explains the necessity and particularity of online lending platform audit.Then,it mainly introduces the basic situation of Company A,and expounds and analyzes the auditing strategy of the online loan platform.It mainly analyzes the purpose of the online loan platform audit,the object and scope of the audit,and the focus of the audit.Point out the problems in the audit process of the firm against Company A,and finally propose specific audit response procedures and corresponding solutions.I hope that the corresponding research results of the article can inspire and help the CPA's next practical work. |
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