电商企业审计风险探析—以阿里巴巴为例.docxVIP

摘 要 近几年来，电商产业的发展已经逐渐壮大，电商技术得到了广泛的应用。与以往的电商相比，当前电商审计组织的要素正在发生变化，审计事件的风险更加复杂。在进行审计时要注意这些变化，以便在完整及时的响应中识别相关的风险因素。因此，在实践中，重要的是检查风险，监控电商运营商以及风险管理的原因和方法。本文以阿里巴巴集团电商公司，作为对运营商监控和审计风险详细研究的一个例子。 此次研究采用了文献综述法、案例分析法、问卷调查法以及定性分析法相结合的方法，把案例作为依据，来更直接地揭示电商企业所面临的审计风险和形成原因，之后采取相应的防范措施。 阿里巴巴集团的电商业务近年来发展迅速。在电商环境下审计范围的大小、审计证据的查找等方面可能与传统的审计有显著的差别，审计风险的大小以及识别、评估和应对该风险的程序也必然有所不同。因此，审计理论的完善也需要电商审计的补充和注入，从而达到完善和补充审计理论的目的。会计师事务所把审计风险降低至可以接受的低水平，促进审计业务的健康发展。在电商环境下对审计风险的研究，有助于注册会计师在审计时能更好的识别、评估和应对审计风险，从而有助于降低审计风险，增加审计工作的质量。对电商审计风险的研究，有助于注册会计师对风险的识别、评估，可以在保证质量的前提下，提高审计的效率、降低审计成本。这对电商审计风险的防范具有一定的现实意义。本文在现实与理论相结合的基础上，研究了电商公司阿里巴巴的风险因素和对策，希望能为实施提供更好的指导。 关键词：电商；审计；风险应对 Abstract In recent years, the development of the e-commerce industry has advanced by leaps and bounds, e-commerce technology has been widely used, and the scope of e-commerce is slowly expanding. Compared with the previous e-commerce, the elements of the current e-commerce enterprise audit have changed, and the resulting audit risk is more complicated. Pay attention to these changes when doing audit-related work to fully identify relevant risk factors and respond in a timely manner. Therefore, there is a certain realistic demand for the research on the audit risk of e-commerce enterprises and the investigation of the causes and countermeasures of audit risks. This paper takes Alibaba Group, a leading e-commerce company in China, as a case study object, and conducts an in-depth study on the audit risks and countermeasures of e-commerce companies in China. The research uses the literature review method, case analysis method, questionnaire survey method and the research method combined with qualitative analysis method. Based on the case, it can more directly show the audit risk and cause of the e-commerce enterprise. Alibaba Groups e-commerce business has developed rapidly in recent years. It can be seen from everyday life. The e-commerce business has formed a huge Ali ecosystem, involving data integration of various e-commerce busine