浅谈 电子商务的审计风险与控制——以“亚马逊”企业为例.docx

ResearchontheAuditRiskandControlofE-commerce:TakeAmazonasanexample

Abstract:Theriseofe-commerceinChinaisrelativelylate,butwiththecontinuouspopularizationanddevelopmentoftheInternet,inashortperiodofmorethantenyears,Chinase-commercehasmaderapidprogress.Withthedevelopmentofe-commerce,itscontributiontoChinaseconomicdevelopmentisincreasinglyreflected,butcomparedwithtraditionalenterprises,e-commerceisstillanewthingforChinasmarketeconomy,especiallyfortheauditofe-commerceenterprises.Withthedevelopmentofe-commerce,itscontributiontoChinaseconomicdevelopmentisincreasinglyreflected,butcomparedwithtraditionalenterprises,e-commerceisstillanewthingforChinasmarketeconomy,especiallyfortheauditofe-commerceenterprises.DuetothelackofexperienceandabilityofCertifiedPublicAccountantsinauditinge-commerceenterprisesandtheinstabilityofInternetnetworksecurityenvironment,accountingfirmslacktheabilitytocontrolriskswhenauditinge-commerceenterprises.However,theauditsupervisionofe-commerceenterprisesisaneffectivemeanstomaintainthestabledevelopmentofe-commercemarket.Therefore,theresearchonauditriskofe-commerceenterprisesisnotonlytheneedtosupplementauditrisktheory,butalsotheneedtoreduceauditriskandpromotethehealthydevelopmentofe-commercemarket.

Keywords：E-commerce，Audit，Riskstudy

目录

TOC\o1-3\h\u第1章绪论 1

1.1研究背景和意义 1

1.1.1研究背景 1

1.1.2研究意义 2

1.2文献综述 2

1.2.1国内研究 2

1.2.2国外研究 3

1.3研究方法和内容 3

1.3.1研究方法 3

1.3.2研究内容 3

第2章电子商务和审计风险理论 5

2.1电子商务理论 5

2.1.1电子商务的概念和特点 5

2.1.2电子商务的主要经营模式 6

2.1.3电子商务对企业产生的影响 7

2.2审计风险理论 8

2.2.1传统审计风险理论 8

2.2.2电子商务审计风险理论 9

2.2.3电子商务企业审计与传统企业审计的区别 10

第3章电子商务企业审计风险的特点成因及防范建议 12

3.1电子商务企业审计风险的特点 12

3.1.1审计资料的真实性和准确性降低 12

3.1.2审计范围的扩大 12

3.1.3跨境审计准则存在差异性 12

3.1.4收入确认风险提高 13

3.2电子商务企业审计风险的成因