会计学院知识库

随着信息技术的高速发展，互联网工具的广泛应用，人们消费习惯发生了改变，导致各行各业呈现新模式、新面貌。也推动消费需求和企业模式转型。并且我国零售业高度依赖互联网的运用，零售业正发生深刻变革。利用互联网和大数据技术的优势，新零售企业成功地整合了传统零售行业的特性，进而推动了公司结构的创新。这一变革不仅深刻影响了产业结构，同时也对审计师在评估重大错报风险时提出了新的挑战；且新零售企业目前尚处于发展初期，互联网与大数据技术的特殊性更是为审计人员的工作带来了前所未有的难题。

本文以新零售企业瑞幸咖啡作为案例研究对象，梳理国内外关于新零售、审计风险评估、审计重大错报风险的相关文献，在阐述委托代理理论、风险导向审计理论、信息不对称等理论基础上，以瑞幸咖啡财务舞弊为案例，通过新零售的视角来探讨瑞幸咖啡财务欺诈事件所带来的潜在审计重大错报风险。同时通过梳理事务所专家填写的调查问卷结果，运用灰色关联分析方法构建评估框架并对发现的风险点分配权重评分，按照评价结果重要性次序对审计重大错报风险提出相应的解决对策。

有效的重大错报风险防范对策，不但能够帮助瑞幸咖啡有效进行重大错报风险评估，还能提高其工作效率，优化企业审计环境。而且对整个新零售市场的健康发展产生积极的影响。

With the rapid development of information technology and the wide application of Internet tools, people's behavior habits have changed, resulting in new models and new looks in all walks of life. It also promotes the transformation of consumer demand and enterprise model. Moreover, China's retail industry is highly dependent on the use of the Internet, and the retail industry is undergoing profound changes. Taking advantage of the Internet and big data technology, new retail enterprises have successfully integrated the characteristics of the traditional retail industry, thus promoting the innovation of the company structure. This change not only profoundly affects the industrial structure, but also poses new challenges for auditors in assessing the risk of major misstatement; and new retail enterprises are still in the early stage of development, and the particularity of the Internet and big data technology has brought unprecedented problems to the work of auditors.

This article takes Luckin Coffee, a new retail enterprise, as the case study object, and sorts out the relevant literature at home and abroad on new retail, audit risk assessment, and audit major misreporting risks. On the basis of expounding the theory of entrusted agency theory, risk-oriented audit theory, information asymmetry, etc., it takes Luckin Coffee's financial fraud as the background of the case. From the perspective of new retail, we will explore the potential risk of major audit misreportation caused by the financial fraud of Luckin Coffee. At the same time, by sorting out the questionnaire results filled in by the experts of the firm, using the gray correlation analysis method to build an evaluation framework and assign the weight score of the risk points found, and put forward corresponding solutions to the major misreported risks of the audit in the order of importance of the evaluation results.

Effective measures to prevent the risk of material misstatement can not only help Luckin Coffee to effectively assess the risk of material misstatement, but also improve its work efficiency and optimize the audit environment of enterprises. But also has a positive impact on the healthy development of the whole new retail market.