| With the development of network communication technology and the popularity of computers,e-commerce has gradually entered the public eye.In order to be able to stand out in the new trend,many companies have joined the e-commerce environment.The trading mode of e-commerce enterprises is different from traditional industries.From receiving orders to producing products to market circulation and after-sales service,computers can be completed based on the Internet platform.E-commerce companies have brought new challenges to the audit work of accounting firms and other auditing organizations because of their data,efficiency and global characteristics.Although e-commerce enterprises are booming,the theory of auditing standards for e-commerce in China is not perfect.This is especially important for CPA to identify the audit risks of e-commerce companies when conducting audit work.Therefore,research on the audit risk of e-commerce enterprises and so on is of theoretical significance and practical guiding significance for audit institutions to carry out audit work in the future.This paper uses the relevant theoretical knowledge of e-commerce and audit risk,and uses PwC audit JD.as a specific case to analyze the major misstatement risks and inspection risks.The paper points out the implications of audit risk control in e-commerce enterprises.Auditors should improve their professional quality,maintain a high degree of risk awareness,use advanced auditing techniques to deal with detection risk;fully understand the operating conditions of the audited units,the implementation of internal control systems,and set up reasonable audit procedures to reduce the major errors faced.At the same time,perfect e-commerce auditing standards,safe and stable network operating environment,and sound credit system construction are of great significance for auditors to conduct risks of material misstatement,obtain real and reliable audit evidence,reduce audit risks,and issue high-quality audit reports. |
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