电子商务审计风险成因及其控制研究

On the Risk Causes and Control of E-commerce Audit

随着电子商务的快速发展,电商企业的会计模式和审计模式与传统企业相比发生了较大的改变。相关审计风险的控制方法的发展速度跟不上电子商务的发展速度,由此造成了电商企业审计的较大风险。研究电子商务的特点及其发展趋势,对比传统企业的审计方法及风险控制,对电子商务审计风险成因进行分析,并从完善法规、创新审计模式及改进审计方法等方面提出风险控制对策。

With the rapid development of e-commerce,the accounting mode and audit mode of e-commerce enterprises have changed greatly in comparison with traditional enterprises.The development speed of the control method for related audit risk cannot keep up with the development speed of e-commerce,which has caused a greater risk for the audit of e-commerce enterprises.This paper focuses on the characteristics and development trend of e-commerce,audit method and risk control in comparison with traditional enterprise,then analyzes the e-business audit risk causes,and finally puts forward countermeasures for risk control from perfecting laws and regulations,improving audit methods and audit mode innovation etc.