会计学院知识库

  在互联网3.0时代背景下，我国企业的商务模式不断更新，电子商务正在以前所未有的速度发展，成为推动经济进步的重要引擎。电子商务企业依托互联网环境，实现了企业业务流程虚拟化，交易数据海量化，支付方式电子化，这诸多因素给电商企业的审计工作提出了更高的要求。风险的识别和评估是审计风险控制流程的起点，也是审计工作中最重要的环节之一，但电子商务环境下企业风险难以识别，由此可见，研究电子商务企业的审计风险，对于审计人员在实际工作当中识别潜在的风险点，更有针对性地安排审计工作意义重大。

  本文以S公司作为案例研究对象，S公司是国内领先的综合B2B运营商之一，具有很高的研究价值。本文先从研究背景和研究意义出发，参考当前国内外部分学者的相关研究现状等总结出论文的研究思路和框架，接着介绍电子商务与审计风险的相关概念，归纳相关的基本理论。其次，以L会计师事务所审计S公司为例分析评价在电子商务环境下面临的可能风险点，重点介绍审计S公司时的重大错报风险和检查风险，分析注册会计师审计过程中可能鲜少注意到的经营环境风险、主营业务收入确认风险、信贷及信用风险和信息系统安全风险而产生的重大错报风险，同时还存在注册会计师胜任能力不足和缺乏先进的审计方法和审计软件以及审计对独立性有不利影响而产生的检查风险。再结合针对事务所专家设计的调查问卷的结果，基于灰色关联分析法对识别出的风险点建立评价体系并计算权重测度。最后，按照评价结果重要性次序依次从重大错报风险和检查风险角度提出相应的解决对策。本文通过对案例的研究还结合灰色关联分析法对审计风险要素进行评价，致力于丰富相关电商审计研究领域的案例素材，进而探索出切实可行的电商企业审计风险对策建议。

  In the context of the Internet 3.0 era, the business model of Chinese enterprises is constantly updated, and e-commerce is developing at an unprecedented speed, becoming an important engine to promote economic progress. Relying on the Internet environment, e-commerce enterprises have realized the virtualization of enterprise business processes, the quantification of transaction data, and the electronic payment methods, which have put forward higher requirements for the audit work of e-commerce enterprises. One of the most important links in audit work is the identification and assessment of audit risks, and the particularity of the type of e-commerce enterprise makes it difficult to identify audit risks in the audit process, highlighting the importance of studying the audit venture of e-commerce establishments.

  This thesis brings Company S, one of the leading integrated B2B operators in China, as the case study object. This paper first summarizes the research ideas and framework of the paper from the research background and research significance, and refers to the interrelated research status of a few bookmen both here and abroad. Secondly, this paper introduces the concepts related to e-commerce and audit risk, and summarizes the basic theories of related aspects. Thirdly, taking the audit of Company S by L accounting firm as an example to analyze and evaluate the possible risk points faced in the e-commerce environment, focusing on the material misstatement risk and inspection risk when auditing Company S, it is found that the auditor may ignore the risk of business environment, the risk of recognition of main business income, the credit and credit risk and the risk of message system safeness in the audit whole course. There are also inspection risks arising from the lack of competence of certified public accountants and the lack of advanced audit methods and auditing software, as well as the adverse impact of audits on independence. Then, combined with the results of the questionnaire designed by the firm's experts, an evaluation system was established for the identified risk points based on the gray correlation analysis method, and the weight measurement was calculated. Finally, according to the order of importance of the evaluation results, such the way to deal with a situation are proposed from the mind of material false domonstration risk and inspection risk. Through the case study, this paper also evaluates the audit risk elements by combining the grey correlation analysis method, and enriches the case materials of relevant e-commerce audit research in the audit field, in order to supply correlative for the corporation to better resist audit risks.