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论文编号：	11531
作者编号：	2320170742
上传时间：	2020/4/15 13:46:51
中文题目：	电子商务企业审计风险研究-基于对G企业的分析
英文题目：	Research on E-commerce Audit Risk Study Based on the Analysis of Company G
指导老师：	周晓苏 孟祥军
中文关键字：	电子商务；审计风险；审计方法
英文关键字：	E-commerce；Audit risk；Audit method
中文摘要：	相比于传统企业，由于互联网的介入，电子商务企业的业务模式具有无纸办公、交易虚拟化、网络依赖、业务数据实时更新变化这些特点。因此，传统审计风险理论、原有的为传统企业审计而制定的审计技术与方法已经不能够完全满足电子商务企业审计的发展需求。故电子商务审计应与时俱进、因时制宜，在审计范围、审计内容、审计技术等方面与其特点相适应。在互联网的高速发展下，更多的电子商务企业应运而生，这些企业已经是或即将是会计师事务所的新客户来源，因此会计师事务所更应该认识到并对这一趋势发展高度重视。 本文首先通过阐述电子商务的发展现状、国内外研究概况，辅以审计理论，总结分析了电商企业与传统企业的业务区别、风险区别，然后应用案例分析法提炼总结在审计过程中存在的检查风险。本文所引用案例为X会计师事务所对G企业的审计项目，本文从会计师事务所的立场，介绍了会计师事务所的基本信息、执业信息和审计软件等情况，以及会计师事务所在电商环境下执行的现有审计程序。在此基础上，对会计师事务所面临的风险进行分析，而后继续深入研究，分别从信息系统控制测试、收入数据分析和期末存货价值估计等三方面进行相应分析，总结出会计师事务所当前的审计手段中的不足之处，会引发的审计风险。 通过对案例的总结分析，本论文提出在电商环境下X会计师事务所应该通过完善审计程序来管控检查风险。与当前审计条件不足的三方面相对应，本文从细化深化内部控制测试、提高获取数据真实性、改进收入分析审计程序和改进存货审计程序四部分提出管控建议。
英文摘要：	Compared with traditional companies, due to the intervention of the Internet, the business model of E-commerce companies has the characteristics of paperless office, transaction virtualization, network dependence, real-time update and change of business data. Therefore, the traditional audit risk theory and the original audit technology and methods cannot fully meet the development needs of E-commerce company audit. Therefore, E-commerce audit should adjust measures in the scope of audit, audit content, audit technology and other aspects. With the rapid development of the Internet, more E-commerce companies emerge at the historic moment. These companies have been or will be the source of new customers for firms. Therefore, accounting firms should recognize and attach great importance to this trend. This paper summarizes and analyzes the business difference and risk difference between e-commerce companies and traditional companies by elaborating the development status of E-commerce and the research situation at home and abroad, supplemented by auditing theory. Then, this paper uses case analysis method to extract and summarize the inspection risks in the audit process. The case cited in this paper is the audit project of X accounting firm on G company. First, it introduces the basic information, practice information and audit software of the accounting networks and associations, and analyzes the risks faced by the existing audit procedures in the E-commerce environment, from three aspects of information system control test, income analysis and ending inventory value estimation, this paper analyzes the deficiency of the current audit method and the audit risk. Through the summary and analysis of the case, this paper puts forward that in the E-commerce environment, X accounting firm should manage the inspection risk by improving the audit procedure from deepening the internal control test, improving the authenticity of data acquisition, improving the audit procedure of income analysis and the audit procedure of inventory.
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