Research On The Audit Risk Prevention Of E-commerce Enterprises In Our Country

With the rapid development of network information technology,e-commerce enterprises gradually spread all over the country,and has made vigorous development,our economy gradually presents a “E-commerce” state.However,e-commerce transaction mode brings more economic growth points for enterprises,but also brings a lot of challenges to the audit work.Compared with traditional enterprises,e-commerce enterprises have the characteristics of virtual transaction environment,diversified electronic payment methods and reliance on accounting information systems.These changes make the Certified Public Accountant enterprises face a new audit environment,traditional audit techniques and methods are difficult to adapt,which increases the difficulty of audit work and raises audit risk.Therefore,the study of e-commerce enterprise audit risk and prevention,not only can complement the concept of e-commerce and audit risk theory,give full play to the theory of guidance,it can also reduce the audit risk in the actual audit work of the Certified Public Accountant,and make the audit opinions and conclusions more valuable,which is beneficial to the healthy operation of the e-commerce enterprise,it plays an important positive role in the long-term development of e-commerce market in our country.Relying on the relevant theories and concepts of e-commerce and audit risk,by using the methods of literature study,comparative analysis and case analysis,the paper analyzes the actual operation of the Three Squirrels enterprise which started from e-commerce and have a good momentum of development,from the two angles of major misstatement risk and inspection risk,and analyzes the actual operation situation of the Three Squirrels enterprise which started from e-commerce and have a good momentum of development,the paper analyzes the risk problems in enterprise audit,which are caused by the uncertainty of income confirmation,the imperfect internal control and credit system,and the inapplicability of audit procedure to e-commerce,etc..The study found that,attaching importance to the audit of electronic payments,strengthening the internal control and credit construction of enterprises,paying attention to the security of enterprise information systems,adopting advanced audit techniques and methods,and developing professional audit software,etc.,it is beneficial to the smooth development of the audit work of the Three Squirrels enterprise,and improves the efficiency and effect of the audit work.