This paper is based on the samples of listed manufacturing companies of China, taking the financial performance as criterion, and then does research on the firm performance with different internal auditing modes, usin...This paper is based on the samples of listed manufacturing companies of China, taking the financial performance as criterion, and then does research on the firm performance with different internal auditing modes, using Cross-sectional data to analyze the distribution of internal auditing modes and the characteristics of the firm performance. The conclusion is that setting up internal auditing is good for the development of companies, but the function of internal auditing has not been widelv fulfilled.展开更多
In the mobile Internet era,the business model of new retail enterprises has changed greatly,so the audit mode needs to be innovated to adapt to the development of the times and improve the audit quality.Luckin Coffee ...In the mobile Internet era,the business model of new retail enterprises has changed greatly,so the audit mode needs to be innovated to adapt to the development of the times and improve the audit quality.Luckin Coffee has achieved rapid expansion relying on Internet technology,but the unsustainability of its business model leads to financial fraud by its management.In the mobile Internet era,the new retail enterprises,such as Luckin Coffee,are more suitable to adopt the data-based audit mode.In the audit process,the business model,original sales data,information system and transaction cycle are the key audit contents,and the key audit technologies such as field investigation,information technology and data analysis are adopted to realize the verification of financial information of new retail enterprises[1].展开更多
基金This paper is supported by National Natural Science Foundation of China （NoL70372028）, the ＂Projects 985＂ and ＂Projects 211＂ of Nankai University. It＇s the authors＇ responsibility to stand the errors in this paper..
文摘This paper is based on the samples of listed manufacturing companies of China, taking the financial performance as criterion, and then does research on the firm performance with different internal auditing modes, using Cross-sectional data to analyze the distribution of internal auditing modes and the characteristics of the firm performance. The conclusion is that setting up internal auditing is good for the development of companies, but the function of internal auditing has not been widelv fulfilled.
文摘In the mobile Internet era,the business model of new retail enterprises has changed greatly,so the audit mode needs to be innovated to adapt to the development of the times and improve the audit quality.Luckin Coffee has achieved rapid expansion relying on Internet technology,but the unsustainability of its business model leads to financial fraud by its management.In the mobile Internet era,the new retail enterprises,such as Luckin Coffee,are more suitable to adopt the data-based audit mode.In the audit process,the business model,original sales data,information system and transaction cycle are the key audit contents,and the key audit technologies such as field investigation,information technology and data analysis are adopted to realize the verification of financial information of new retail enterprises[1].
