Research On Audit Risk Identification And Response Of LP Enterprises Based On Performance Attribution Analysis

Risk-oriented audit is very important and necessary in audit work,and the appropriate use of risk-oriented audit to implement risk assessment procedures can enable auditors to control the risk of material misstatement at the source,improve the audit efficiency of auditors,and improve the quality of audit to a certain extent.How to select and use appropriate methods to identify audit risks,and be able to respond to audit risks in a targeted manner,is an issue that auditors need to attach great importance to.In the retail industry,many traditional retail enterprises have chosen to change their original business models due to the rapid development of the Internet,and as a result,new retail enterprises are gradually increasing.New retail enterprises have strengthened the construction of digitalization in the process of production,sales and logistics of products,upgraded and transformed each process through advanced technologies such as big data and artificial intelligence,gave full play to the synergy effect of the supply chain,and deeply integrated online sales and offline sales.At the same time,the audit scope and audit objects of new retail enterprises have changed accordingly,which greatly deepens the difficulty and complexity of audit risk identification.Therefore,the study of audit risks of new retail enterprises has become increasingly important.This paper draws on the performance attribution theory of management disciplines,analyzes the internal environment and external environment,selects well-known LP enterprises in new retail enterprises,studies the application of performance attribution analysis in audit risk identification of new retail enterprises,and puts forward corresponding countermeasures after analysis.Firstly,this paper introduces the development of LP companies,the business performance and performance attribution information of LP companies,and analyzes the performance of LP companies through internal attribution and external attribution.Secondly,this paper compares and analyzes the analyzed performance attribution information with the performance attribution information disclosed by the enterprise to identify the audit risks existing in LP enterprises,and explores the causes of audit risks of LP enterprises based on performance attribution analysis.Finally,the response measures of LP enterprise audit risk based on performance attribution analysis are proposed.It is hoped to provide reference for auditors to use performance attribution analysis to identify and respond to enterprise audit risks in the era of big data.