论电子商务环境下的审计风险

On audit risks under the circumstance in electronic business

现代网络技术改变了传统的企业管理模式、经营模式和会计模式 ,并对传统审计提出了挑战。文章从审计风险的概念和模型入手 ,在系统分析了电子商务环境下审计风险特征的基础上 ,就降低审计风险的对策进行了探讨与思考。

Modern technology of network has changed the traditional patterns of business management, business sales and accounting activities, which has put forward a challenge to the traditional audit. Beginning with the concept of audit risk and model, this paper, on the basis of systematic analysis of characteristics in electronic business, goes into the way to deal with reducing audit risks.