会计学院知识库

在计算机互联网技术蓬勃发展的背景下，移动终端普及到大众的生活中，加之近年来国家政策的大力扶持，电子商务已经成为百姓生活的重要组成部分，成为关系到社会经济发展、人民群众生活的重要产业。电子商务时代来临，不仅对传统行业产生影响，同时也为审计业务带来了新的挑战，增加了新的风险。

由于凭证无纸化、交易一体化和网络安全问题突出的特点，电子商务企业的审计范围、程序和方法与传统企业有所不同，导致电子商务企业出现特有的一些审计风险，给审计人员的工作带来一定困难。伴随着电子商务企业市场规模以及市场潜力的不断扩大，电子商务企业审计的需求也在不断增加。目前电子商务审计存在环境不够成熟、复合型审计人才缺失等问题。本文通过单一案例的研究，分析了电子商务企业审计风险的表现形式和存在原因，这对于拓展电子商务审计理论和实践指导具有重要意义。

本文在文献阅读和梳理的基础上，运用审计风险相关理论，通过文献研究法和案例分析法，结合对电子商务行业现状的整理，对案例企业审计风险进行分析，研究发现，企业当前面临的重大错报风险主要体现在经营风险、内部控制方面的风险、电商企业收入确认的风险以及网络交易数据安全的风险；主要面临的检查风险体现在当前复合型审计人员缺乏、审计软件更新慢以及电商平台函证程序不易实施造成的风险。通过以上分析，分别从审计环境、企业内部控制水平、会计师事务所审计能力三个角度，对电子商务企业如何防范重大错报风险和检查风险提出建议。

关键词：电子商务企业 审计风险 风险防范 京东

Against the background of the booming development of computer internet technology, the popularity of mobile terminals, coupled with the strong support of national policies, e-commerce has gained momentum in recent years and has become an important industry in relation to economic and social development and the lives of the people. The advent of the e-commerce era has not only had an impact on traditional industries, but has also brought new areas and increased new risks to the audit business.

Due to the characteristics of paperless credentials, integrated transactions and prominent network security issues, the audit scope, content and methods of e-commerce enterprises differ from those of traditional enterprises, leading to a number of audit risks unique to e-commerce enterprises and posing certain difficulties to the work of auditors. Along with the expanding market volume of e-commerce enterprises, the demand for e-commerce enterprise auditing is also increasing. This paper analyses the manifestations and causes of audit risks in e-commerce enterprises through case studies, which are important for expanding theoretical and practical guidance on e-commerce auditing.

On the basis of literature reading and combing, this paper applies audit risk-related theories, and analyses the audit risks of case enterprises through literature research method and case study method, combined with the collation of the current situation of the e-commerce industry. The study finds that the current risks of material misstatement faced by enterprises are mainly reflected in operational risks, risks in internal control, risks in revenue recognition of e-commerce enterprises and risks in data security of online transactions The main inspection risks faced are mainly reflected in the current lack of composite auditors, the slow update of audit software and the risks caused by the difficulty of implementing correspondence procedures on e-commerce platforms. Through the above analysis, recommendations are made on how e-commerce enterprises can prevent the risk of material misstatement and the risk of inspection from three perspectives: the audit environment, the level of internal control of enterprises and the audit capability of accounting firms, respectively.

Key words:  E-commerce ; Audit risk ; Risk prevention ;JingDong