浅谈电子商务下的审计风险及控制—以淘宝电子商务平台为例.docxVIP

摘要及关键词 摘要：随着科学技术的发展和网络技术越来越成熟，电子商务企业开始迅速发展，国内先后出现多家电子商务企业，比较出名的有淘宝、京东商城、唯品会、苏宁易购等。在中国互联网迅猛发展的大潮中电子商务企业呈现百花齐放的形式。与传统企业相比，电子商务企业的开放性、动态性、高效性、全球性、便捷性更加使消费者和企业青睐。由于电商平台对实体店的冲击，消费者购物习惯的逐渐由实体店向电商平台改变，网购人群不断扩大。电商平台的蓬勃发展给审计行业带来了前所未有的挑战和多重因素的审计风险。本文通过结合电子商务相关理论、以及淘宝案例，基于审计风险模型，从重大错报风险和检查风险两方面分析了淘宝的审计风险进而总结出电子商务企业审计风险的原因和应对措施,以促进电商企业、审计行业的健康持续发展和审计、电商法律制度的完善。 关键词：淘宝 电子商务 审计 审计风险 应对策略 Abstract and Key words Abstract: With the development of science and technology and more and more mature network technology, e-commerce companies have begun to develop rapidly. There have been a number of e-commerce companies in China. The more famous ones are Taobao, Jingdong Mall, Weipin Club, and Suning Easy Purchase. In the rapid development of the Chinese Internet in the tide of electronic commerce enterprises appear in the form of flowers. Compared with traditional enterprises, the openness, dynamic, efficient, global, and convenient of e-commerce enterprises make consumers and enterprises more attractive. Due to the impact of e-commerce platforms on brick-and-mortar stores, consumer shopping habits have gradually changed from brick-and-mortar stores to ecommerce platforms, and the number of online shoppers has continued to expand. The booming development of e-commerce platform has brought unprecedented challenges and multiple factors audit risks to the auditing industry. Based on the audit risk model, this paper analyzes the audit risk of Taobao from two aspects: the major misstatement risk and the inspection risk, and then summarizes the reasons and countermeasures of the audit risk of e-commerce enterprises. In order to promote the healthy and sustainable development of e-commerce enterprises and auditing industries, and the improvement of auditing and e-commerce legal systems. Key words: Taobao Electronic Commerce Audit Risk Response Strategy 目录 TOC \o 1-3 \u 题目： 1 摘要及关键词 2 Abstract and Key words 2 目录 4 第1章 绪论 6 1.1研究背景及意义 6 1.1.1研究背景 6 1.1.2研究意义 6 1.2 研究思路与研究方法 7