r51due

下面为大家整理一篇优秀的essay代写范文- E - business audit risk，供大家参考学习，这篇论文讨论了电子商务审计风险。相较于传统行业的审计风险，电子商务审计风险所涵盖的内容更多，也更复杂，需要更全面的控制。因为电子商务审计风险不仅是由审计对象和主体带来的，还可能是由于审计环境中存在的问题而导致产生的。 因此电子商务审计风险的具体表现形式有审计环境风险，审计对象风险及审计主体风险。

The economic environment has an important impact on the survival and development of each industry, and the e-commerce industry is more affected. This is because e-commerce no longer follows the traditional channels of production, purchase and sales, but based on the high-tech network technology, networking multiple links of business activities, enabling the market of the e-commerce industry to expand and even globalize. As the market expands, the factors that e-commerce enterprises must consider when making decisions will increase, and the impact of the economic environment will be greater, which will increase the possibility of business failure of e-commerce enterprises. This will also lead to increased business risks of enterprises, which will lead to audit risks.

Auditing is a kind of social and economic activity, which is subject to the law, and the law also guarantees the rights and interests of auditors, which is the legal environment. Compared with other industries, certified public accountants in the e-commerce industry should follow the e-commerce law when conducting auditing work. In this way, auditors are faced with greater litigation risks in e-commerce auditing. This is the predisposing factor of the legal environment to audit risk. This often leads certified public accountants to issue improper audit opinions and produce false audit reports to avoid litigation risks. Audit risk arises.

The auditee is the object of the audit work, and the information about the auditee collected by certified public accountants in the audit process can be summarized as the economic activities of the auditee. If there is any error in the data and information bearing the economic activities of the audited entity, it will lead to major misstatement risk, that is, risk of the audited object.

The definition of internal control risk refers to the possibility that the internal control of an audited entity fails to prevent, discover and correct in a timely manner when there is a wrong report in a certain identification, whether the wrong report is considered separately or together with other wrong reports constitutes a major wrong report. It mainly includes whether the internal control is designed reasonably, the category of internal environment, whether the relevant personnel of the supervising organization has indeed performed their duties, and whether the orders of the management and governance of the audited unit have been implemented.

The characteristics of e-commerce make the transaction process of enterprise business more simple. More responsibility, relatively, is also more dependent on it, so it inevitably increases the risk of internal control.

In an e-commerce environment where workers are complicit in fraud, internal control may be difficult to play a role. Because the audit evidence obtained in the audit work of e-commerce is mostly electronic documents or computer records, if the staff of the audited unit directly tampers the operation on the computer, the internal control cannot play a role, thus increasing the risk of internal control.

In the audit of e-commerce, the audit personnel shall not only include the original documents and books manually entered in the traditional mode, but also the electronic data generated under modern technology. And data risk is further increased because of the diversity and complication of audit content.

The audit work of e-commerce has led to the change and even disappearance of the original audit clues. When the certified public accountants collect audit evidence, they are often unable to obtain direct information, so they have to search or consult online. Compared with traditional paper materials, the credibility of electronic information on the Internet is low, which makes it more difficult to obtain accounting data.

The audit subject is the certified public accountants who accept the audit and the certified public accounting firm where they work. When auditing work, auditors do not fully follow professional standards, which will lead to inspection risk, that is, the risk of audit subject. Therefore, the risk of audit subject is only controlled by the audit personnel. The risk of audit subject mainly includes the risk caused by backward auditing technology and methods and the risk of auditor's operation.

Audit techniques and methods are all the techniques and means used by the auditors to reach the audit objective and reach the audit conclusion. With the rise of e-commerce auditing, auditing software has been updated accordingly, and enterprises have more choices of auditing software. However, this also makes it more likely for enterprises to choose the inappropriate auditing software. If they choose the inappropriate auditing software, the audit quality will be reduced and the audit risk will be increased. And the current auditing software has not fully met the requirements of e-commerce auditing, the current auditing technology and methods need further development.

With the widespread application of electronic commerce audit, the audit software of constantly updated, for operators to audit system of software and hardware configuration and the operation requirements is increasing day by day, require operators have solid professional knowledge and ability to solve practical problems, which requires the auditor has a high professional quality. However, due to the imperfect training of auditors in the current era and the lack of systematic training methods and approaches, it is impossible to fundamentally avoid operational risks and on the other hand increase operational risks.

Besides, on the basis of adequate professional competence, the audit staff of e-commerce should also have a certain understanding of the transaction process of e-commerce. However, the current situation is not optimistic. The e-commerce industry is still a new industry, and most of the audit practitioners are relatively unfamiliar with it, which leads to the emergence of e-commerce audit risks.

Different from the traditional business model, e-commerce is a new development model of enterprise operation, which improves the participation of enterprises with its own characteristics. With the electronic business audit to the CPA brought not only opportunities, but also risks. The analysis of the form of audit risk of e - commerce is helpful to prevent it.

想要了解更多英国留学资讯或者需要英国代写，请关注51Due英国论文代写平台，51Due是一家专业的论文代写机构，专业辅导海外留学生的英文论文写作，主要业务有essay代写、paper代写、assignment代写。在这里，51Due致力于为留学生朋友提供高效优质的留学教育辅导服务，为广大留学生提升写作水平，帮助他们达成学业目标。如果您有essay代写需求，可以咨询我们的客服QQ：800020041。

51Due网站原创范文除特殊说明外一切图文著作权归51Due所有；未经51Due官方授权谢绝任何用途转载或刊发于媒体。如发生侵犯著作权现象，51Due保留一切法律追诉权。