Study On Audit Risks And Prevention Of E-commerce Enterprises

Against the background of the booming development of computer internet technology,the popularity of mobile terminals,coupled with the strong support of national policies,e-commerce has gained momentum in recent years and has become an important industry in relation to economic and social development and the lives of the people.The advent of the e-commerce era has not only had an impact on traditional industries,but has also brought new areas and increased new risks to the audit business.Due to the characteristics of paperless credentials,integrated transactions and prominent network security issues,the audit scope,content and methods of e-commerce enterprises differ from those of traditional enterprises,leading to a number of audit risks unique to e-commerce enterprises and posing certain difficulties to the work of auditors.Along with the expanding market volume of e-commerce enterprises,the demand for e-commerce enterprise auditing is also increasing.This paper analyses the manifestations and causes of audit risks in e-commerce enterprises through case studies,which are important for expanding theoretical and practical guidance on e-commerce auditing.On the basis of literature reading and combing,this paper applies audit risk-related theories,and analyses the audit risks of case enterprises through literature research method and case study method,combined with the collation of the current situation of the e-commerce industry.The study finds that the current risks of material misstatement faced by enterprises are mainly reflected in operational risks,risks in internal control,risks in revenue recognition of e-commerce enterprises and risks in data security of online transactions The main inspection risks faced are mainly reflected in the current lack of composite auditors,the slow update of audit software and the risks caused by the difficulty of implementing correspondence procedures on e-commerce platforms.Through the above analysis,recommendations are made on how e-commerce enterprises can prevent the risk of material misstatement and the risk of inspection from three perspectives: the audit environment,the level of internal control of enterprises and the audit capability of accounting firms,respectively.