电商企业审计风险与防范——以京东为例.docVIP

PAGE 13 PAGE I 摘要 本文从电子商务企业-京东案例的方向来讲述，主要是把审计与电子商务的实际理论相互结合，首先要理解审计的相关知识，其次也要了解研究案例京东的相关事项，在参考国内外企业审计案例的基础上，通过搜索和实际调查有关京东的实际情况与相关审计知识相结合进行各种归纳与总结，研究电商企业的审计风险以及特征，考虑审计风险为什么会形成，总结出形成的原因，与具体对应的应该怎样防范审计风险的措施。本篇文章将以企业为着手点，通过理论阐述和实际案例分析两个方法分析电商企业当前的审计状况，针对现下出现的缺漏以及可能出现的问题，提出相应的对策。本文将首先介绍电子商务企业与其他各种企业相比所独有的特点，电子商务企业在审计过程中的详细情况，以及审计当中很可能会出现的各种风险；然后主要以京东为例，具体说明京东的工商信息、业务的主要流程、企业的年报、财务简析、具体的职能体系、内部控制等一些相关的基本信息，了解京东的相关财务数据，对京东的重大审计风险因素和检查风险因素进行严密的剖析；最后，依据所有案例对电子商务企业所面临的风险，分析其形成的缘由，同时针对相关的风险提出对应的防备措施。 关键词：电商企业，审计风险，风险防范，京东 Abstract Starting from the e-commerce enterprises, this paper combines the relevant theories, auditing, and Jingdong cases of e-commerce, on the basis of understanding the related audit matters of e-commerce enterprises, summarizes the related risks presented by e-commerce enterprises in auditing, and analyses the characteristics of audit risks of e-commerce enterprises. On the basis of referring to the audit cases of domestic and foreign enterprises, this paper summarizes the causes of the formation of related risks of enterprise audit, and lists the corresponding prevention measures of audit risks. Starting from the enterprise, this paper will analyze the current audit situation of e-commerce enterprises through theoretical elaboration and practical case analysis. In view of the current shortcomings and possible problems, this paper will analyze the causes and put forward corresponding countermeasures. Firstly, this paper introduces the characteristics of e-commerce enterprises, the specific situation of e-commerce enterprises auditing, and the possible risks of auditing. Then, taking Jingdong as an example, it introduces the basic information of Jingdong, such as business information, accumulated energy system, internal control of business processes, income sources, and so on. It also understands the relevant financial data of Jingdong, the major misstatement risk factors and inspection style of related enterprises. The risk factors are analyzed. Fina