Research On Audit Risk Of E-commerce Enterprises

In recent years,in the context of global informationization,e-commerce has flourished as a new era of industry.This new business model brings new opportunities and challenges to the development of enterprises.Because e-commerce enterprises have the characteristics of paperless,networked,and electronic payment compared with traditional enterprises,the audit of e-commerce enterprises has undergone certain changes in audit scope,audit content and audit methods.The auditing theory cannot fully adapt to the audit work of enterprises in the e-commerce environment,which puts higher requirements on CPAs.Therefore,research on the audit risk of e-commerce enterprises is not only a supplement to audit theory,but also a need to reduce audit risk in audit practice,and can promote the sound development of China's e-commerce market.This paper adopts the case analysis method to select Suning.com Group,which is in the forefront of China's e-commerce field,as a case study object.From the analysis of e-commerce enterprise audit risk characteristics,through the identification and evaluation of the major misstatement risk of Suning.com Group audited by PricewaterhouseCoopers In the aspect of the inspection risk faced by accounting firms,the paper analyzes the audit risk and its existing problems of PricewaterhouseCoopers auditing Suning.com Group,and then analyzes the causes of audit risk of e-commerce enterprises based on the problems found,and finally proposes preventive measures.Based on the combination of theory and practice,this paper studies the causes and countermeasures of audit risk of e-commerce enterprises,in order to better guide the audit work of e-commerce enterprises.The article is mainly composed of six parts.The first part expounds the background and significance of the research and the ideas and methods.The second part elaborates on e-commerce theory and audit risk theory and introduces related concepts.The third part is the analysis of the audit characteristics of e-commerce enterprises.Through comparison with traditional enterprise audits,the audit risk points are found.The fourth part is the case study.Through the audit of the case of Suning.com Group by PricewaterhouseCoopers,the analysis of Suning.com Group from the risk factors of major misstatement and the inspection of risk factors,combined with PricewaterhouseCoopers' precautionary measures for audit risk,Find out the main problems of its existence.Through the analysis of the problem,the cause of the audit risk of e-commerce enterprises is analyzed.The fifth part is the corresponding preventive measures proposed for the e-commerce enterprise audit risk.The sixth part is the conclusion of this paper,summarize the full text and make corresponding suggestions.