Audit Risk Of E-commerce Enterprises And Its Prevention In China

E-commerce industry has developed rapidly in recent years,and the Internet,which is widely used,is the cradle of its development.The rapid popularization of E-commerce makes the audit business of e-commerce rise.How to control audit risk and how to ensure the quality of e-commerce audit have become the urgent problems to be solved.From the perspective of e-commerce enterprises,the analysis of the reasons for the formation of audit risk will help accounting firms learn from the experience and better avoid audit risk.Due to the lack of systematic and mature audit experience in e-commerce audit business and the lack of relevant research,auditors should adjust the audit direction and focus from the aspects of network security and data security of e-commerce audit to better adapt to e-commerce audit.In this paper,literature research and case analysis are used to study the selected topics.First of all,the concept and development of e-commerce and audit are summarized to provide theoretical support for the following paper,and the concept of e-commerce audit risk is introduced.It also analyzes the reasons for the formation of e-commerce audit risks,such as the imperfection of relevant rules and regulations,the asymmetry of information in the network environment,the weakness of internal control in e-commerce enterprises,the lack of reliability in electronic data,the lack of transaction completeness in business systems,the lack of business capabilities of auditors,the lack of audit software to adapt to e-commerce,the relatively lagging audit technology and methods,and it is difficult to overcome the uniqueness of audit risk.Then,after knowing the case company in many aspects and obtaining information,the paper introduces company A as a case,and analyzes the audit risks of company A in the aspects of revenue recognition,data security,internal control,audit criteria differences and auditor factors from the perspectives of audit major misstatement risk and audit inspection risk.Finally,based on the reasons for the formation of e-commerce audit risk,this paper puts forward corresponding audit risk control countermeasures: improving e-commerce audit norms and systems,accelerating the development of a social credit system,strengthening the internal control of e-commerce enterprises,improving the security and reliability of electronic data,improving the transaction completeness of the system,improving the comprehensive quality of auditors,developing practical e-commerce audit software,improving audit technology and methods to adapt to the characteristics of audit risk.It is of practical significance to reduce the risk of auditors and improve the audit quality.