跨境电子商务企业大数据审计风险与规避策略

Audit Risk and Avoidance Strategies of Cross-Border E-Commerce Enterprises in Big Data Era

随着跨境电子商务的迅猛发展,跨境电子商务企业审计风险剧增。跨境电子商务企业大数据审计不仅包含对以跨境电子商务企业大数据为基础的财务报表信息进行审计活动,还包括基于这些财务报表信息开展大数据方式的审计程序。跨境电子商务企业审计风险产生的根本原因包括企业自身的特殊风险、跨境贸易审计人才缺位、审计操作不当、外部环境不佳等。提出大数据视角下跨境电子商务企业审计风险的规避策略:提高跨境电子商务企业的数据质量、创新跨境电子商务审计技术和方法、强化大数据审计的数据共享、优化大数据审计模式。

With the rapid development of cross-border e-commerce, the audit risk of cross-border e-commerce enterprises is increasing. The big data audit of cross-border e-commerce enterprises not only includes the audit activities of the financial statement information based on the big data, but also includes the audit procedures based on the big data of the financial statement information. The primary causes of the audit risk of cross-border e-commerce enterprises include the special risk of enterprises themselves, the shortage of talents in cross-border trade audit, improper audit operation, poor external environment, etc. This paper proposes strategies to avoid the audit risk of cross-border e-commerce enterprises from the perspective of big data: improving the data quality of cross-border e-commerce enterprises, innovating the audit technology and methods of cross-border e-commerce, strengthening the data sharing of big data audit, and optimizing the big data audit mode.