A Research On Audit Risks And Prevention Of E-commerce Enterprises

With the development of the Internet and the advancement of network technology,e-commerce has gradually appeared in people’s sight,and is gradually changing people’s living habits,working methods and entertainment consumption,affecting all aspects of economic development.China’s e-commerce development momentum is rapid,but the theoretical community has not yet formed a unified theoretical system for e-commerce audit,and the current auditing standards on e-commerce audit still need to be improved.Although China has also promulgated relevant e-commerce auditing standards,in the rapidly changing Internet environment,it is still a huge challenge for auditors who carry out audit work.At the same time,because e-commerce relies on the Internet to conduct transactions,electronic transaction data has greater uncertainty and security risks than paper financial statements,and China’s e-commerce enterprises have the characteristics of cross-region,cross-time and space,and large transaction scale,which brings greater risks and challenges to the audit work.Identifying and effectively reducing audit risks is an important part of the audit work of auditors,therefore,combined with actual cases,analyzing the audit risks of e-commerce enterprises from different angles can enable auditors to obtain more reliable audit evidence and obtain an audit report that is convincing to the public,which is conducive to the better and faster development of ecommerce in China,and has certain theoretical and practical guiding significance.Based on the risk-oriented audit theory,this paper takes audit risk as the research object,combines the actual case of JD.com Group,and uses modern audit risk model to study and analyze the audit risk of JD.com Group from multiple perspectives,including the risk of material misstatement at the financial statement level,the risk of material misstatement at the identification level and the risk of inspection.On this basis,This paper puts forward some measures to prevent audit risk from three aspects: audit subject,audit object and audit environment.This paper believes that every link in the audit process of e-commerce enterprises may have audit risks.Auditors should strengthen their own risk awareness,cultivate e-commerce audit talents,develop efficient audit software,and improve audit techniques and methods to reduce inspection risks.E-commerce enterprises should also strengthen the construction of internal control,improve the integrity of transactions and the integration of systems,and ensure the authenticity and reliability of electronic data to reduce control risks in the audit process.Finally,by improving the auditing standards of e-commerce,creating a safe network environment and strengthening the construction of the credit system,we can enhance the guarantee of the audit environment and reduce the audit risk of the audit work from many aspects.