会计学院知识库

数字经济时代下，互联网技术和生态由消费端逐渐扩展至生产端，传统制造企业为自救乘势开展数字化转型，由此带来的商业模式创新，渐成我国企业发展的趋势。与之而来的，还有企业财务报告确认、计量中的新难题与经营方面的不确定性，传导至审计工作中，延伸出新的审计风险，影响鉴证质量。迫切需要转换视角，基于新商业模式具体特征，准确识别和研判数字化带来的新审计风险，积极探索和跟进相应的审计防范策略。

本文基于对已有文献的归纳总结，以“C2M第一股”的青岛酷特为例，在对C2M商业模式特质和缺陷的把握上，详细梳理和信会计师事务所在审计该企业过程中潜存的风险因素，同时引入熵权法增强综合评价的客观性和科学性。首先，结合C2M商业模式经营风险更高、技术投入更多、信息数据海量的特点，使用魏朱商业模式理论对其进行全面解构，分析潜在风险影响因素。其次，按因果关系划分9个风险指标，并细化出38个影响因子，构建审计风险评估指标体系，并以问卷形式将打分结果收集再进行标准化处理，进一步计算熵值后按最终权重定量排序。

研究结果表明，C2M商业模式下，审计取证难度增加，事务所数字化基础建设又无法支撑审计技术的应用，加之对于审计过程质量控制不足，使得事务所审前风险和质量控制风险加剧，而服装定制销售收入确认风险、平台系统风险、软件研发确认计量风险，又是该类模式应用下潜在的重大风险点，需要在风险评估时给予足够关注。为有效防范审计风险，可以从总体审计策略、具体审计程序和事务所转型三方面发力，开展审前需求分析，引入趋势预测分析，改进营业收入和研发费用审计程序，加快事务所信息化基础建设和审计人才结构多元化调整。

In the era of digital economy, Internet technology and ecology expand gradually from consumption end to production end.Traditional manufacturing enterprises take advantage of the opportunity to carry out digital transformation for self-help. The resulting business model innovation has gradually become the development trend of Chinese enterprises.As a result, there are also new difficulties in the confirmation and measurement of corporate financial reports and operational uncertainties, which are transmitted to the audit work and extend new audit risks, affecting the quality of attestation. It is urgent to change the perspective, accurately identify and judge the new audit risks brought by digitization based on the specific characteristics of the new business model, and actively explore and follow up the corresponding audit prevention strategies.

On the basis of summarizing the existing literature, this paper takes Qingdao Kute, "the first C2M share", as an example. In terms of the characteristics and defects of the C2M business model, this paper reviews the potential risk factors in the auditing process of Hexin Accounting Firm in detail. At the same time, entropy weight method is introduced to enhance the objectivity and scientificity of the comprehensive evaluation and find out the key risk points.First of all, combined with the characteristics of C2M business model, such as higher operating risk, more technology investment and massive information and data, this paper uses Wei Zhu business model theory to conduct a comprehensive deconstruction of C2M business model and identify potential material misstatement risks and check risks.Secondly, 9 risk indicators were divided according to the causes, and 38 impact factors were detailed to construct the audit risk assessment index system. Then, questionnaires were issued to the project team members who participated in the annual audit of Kute. The scoring results were collected and summarized for standardization processing, and entropy was further calculated and quantitatively sorted according to the final weight.

The research results show that under the C2M business model, the difficulty of audit forensics increases, and the digital infrastructure of the firm cannot support the application of audit technology. In addition, the quality control of the audit process is insufficient, which aggravates the inherent risk and quality control risk of the firm. The risk of clothing customization sales revenue recognition, platform system risk, and software R & D confirmation measurement risk are also potential major risk points in financial statements under the application of this type of model, which need to be given sufficient attention in risk assessment. In order to effectively prevent audit risks, we can make efforts from three aspects : overall audit strategy, specific audit procedures and firm transformation, carry out pre-trial demand analysis, introduce trend prediction analysis, improve audit procedures for operating income and R & D expenses, and speed up information construction and diversified adjustment of audit talent structure.