p2P网贷平台审计风险识别及应对-以人人贷为例.docVIP

IdentificationandresponsetoauditriskofP2Plendingplatform-takingrenrendaiasanexample

Abstract:P2P?online?lending?is?a?different?and?innovative?lending?model.?Its?innovation?lies?in?the?combination?of?computer?technology?with?the?needs?of?individuals,?small?and?micro?businesses,?etc.,?which?is?a?powerful?model?to?promote?the?development?of?inclusive?finance.?At?present,?due?to?the?imperfect?market?access?mechanism?of?P2P?online?lending?platforms,?vicious?events?such?as?illegal?establishment?of?capital?pool,?fraud?and?running?away?frequently?occur,?and?investorsapos;?interests?are?not?guaranteed.?The?existing?traditional?auditing?risk?concepts?and?auditing?methods?are?not?enough?to?adapt?to?the?current?situation?of?auditing?in?the?online?lending?industry.?Due?to?the?relative?lack?of?auditing?experience?and?capability?of?the?P2P?online?lending?industry,?the?auditors?have?a?deviation?in?risk?identification?of?this?industry.?Taking?all?loans?for?example,?carries?on?the?research?of?audit?risk,?the?possible?existence?of?audit?risk?identification,?and?then?put?forward?the?corresponding?optimization?countermeasures,?through?the?analysis?and?research,?hoping?to?make?P2P?platform?risk?awareness,?to?avoid?operation?risk,?to?protect?the?interests?of?investors,?security,?help?net?credit?platform?steady?development,?maintain?the?market?order,?and?promoting?the?sustainable?development?of?the?industry.

Keywords：auditrisk，onlinefinance，P2Ponlinelending

目录

TOC\o1-3\h\z\u1绪论 1

1.1研究背景和意义 1

1.1.1本课题的研究背景 1

1.1.2本课题的研究意义 1

1.2文献综述 2

1.2.1国外研究 2

1.2.2国内研究 2

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 4

2P2P网贷平台审计风险的理论概述 5

2.1审计风险的概念 5

2.2P2P网贷平台审计风险的特征 5

2.2.1客观性与普遍性 5

2.2.2潜在性 6

2.2.3偶然性与可控性 6

2.3P2P网贷平台审计风险的应对 7

2.3.1完善行业的监管体系 7

2.3.2检查与重新计算相结合 8

2.3.3观察与询问方法相结合 8

2.3.4充分利用计算机审计的作用 9

3人人贷审计风险研究 10

3.1人人贷背景介绍 10

3.2人人贷审计风险具体表现 10

3.2.1财务披露存在错报风险 10

3.2.2审核流程存