Research On Auditing Risks And Auditing Strategies Of P2P Online Loan Industry-Lending

With the continuous development and progress of China's Internet finance,the P2P online loan industry has an irreplaceable positive role as an important tool for realizing inclusive finance.However,the P2P problem platform has emerged constantly,and the phenomenon of stop running or running has appeared from time to time.It has caused extremely bad influence on the development of the Internet financial industry and seriously damaged the confidence of investors.How to promote the healthy and stable development of the P2P online lending industry and improve the legal compliance of the online lending platform has become a topic of concern in the current practice and academic circles.As one of the most effective ways to monitor economic activity,auditing is critical to the disclosure of information,transparency and prudent management of the P2P network lending industry acceleration platform.Therefore,this paper has conducted in-depth research on P2P network lending audit risk and audit strategy.The original traditional audit risk concepts and methods failed to meet the needs of the audit development of the P2P network lending industry.The relative lack of auditing experience and ability of CPAs in the P2P network lending industry is such that there is a certain bias in the risk control of the entire industry.Therefore,studying the audit risk of the P2P network lending industry is not only a supplement to the audit risk theory.but also reduces the audit risk in the audit practice,and at the same time promotes the healthy development of the P2P network lending industry to a certain extent.As the first P2P online lending platform listed in China,YRD has certain advantages in operations,products and risk control.It is a very representative platform that embodies the shadow and operating model of most P2P platforms in China.The research on the risk factors of YRD audit can be used as an example to reflect the invisible audit risk involved in China's current P2P network lending platform.It can be used as a reference for improving operational management and audit risk control in the P2P online lending industry.Therefore,according to the current situation of P2P online lending industry audit.the specific situation of YRD is guided by moden risk-oriented auditing,and the system risk assessment of YRD is conducted.We can pass two dimensions(significant error reporting and risk checking).The identification of the former,we mainly through the business model and profit risk model to conduct audits,the borrower's major misstatement risk analysis,and the analysis of the inspection risk mainly using the fishbone diagram model to analyze,the development of P2P online loan industry audit It has important theoretical and practical significance.