会计学院知识库

随着信息技术的不断发展，B2C 电子商务企业发展势头迅猛。而区块链技术
由于去中心化等特点被不少电子商务企业所青睐，在电商信息真实溯源、资金安
全、智能化物流等方面得到了广泛应用。但是在这种良好的发展背景下也暴露出
一系列问题，尤其是在审计领域，由于电子商务企业特有的风险点以及区块链技
术尚未成熟等因素的制约，审计人员在审计电子商务企业过程中的审计风险也逐
渐提高。
本文以信息不对称理论、委托代理理论以及现代风险导向审计理论为指导，
以京东为案例展开研究。在对京东的发展历程、主要业务、财务情况以及京东区
块链应用情况具体介绍的基础上，研究了京东的重大错报风险和检查风险。其中，
京东重大错报风险主要从经营风险、内部控制风险、收入确认风险及区块链库存
管理风险多维度阐述，而检查风险主要从审计工具的应用局限性和注册会计师胜
任能力方面进行论述，全面论述了京东存在的审计风险。在此基础上，运用熵权
法构建了审计风险指标体系，进一步评估出影响京东审计风险点的比重情况，并
具体阐述了审计风险的成因。最后，针对审计人员面临的审计风险提出了防范审
计风险的具体应对措施：以区块链技术为基点，主要从审计主体、审计对象、审
计环境三方面分别展开论述，在更新个性化区块链审计模型及完善区块链电商系
统等方面提供了针对性参考。
通过对案例公司的相关审计风险进行定性评估得出 B2C 电子商务企业特有
审计风险，并对区块链背景下的电子商务企业审计风险应对做出具体阐述，希望
能为注册会计师审计电子商务企业提供参考，以期降低审计风险，提高审计质量。

With the continuous development of information technology,B2
C e-commerce enterprises are developing more rapidly.Blockchain te
chnology is favored by many e-commerce enterprises due to its dec
entralization and other characteristics,which is beneficial to the real
traceability of e-commerce information,capital security,intelligent logi
stics and other directions.But a series of problems have been expos
ed in this good development background,especially in the audit field.
Due to the constraints of the unique risk points of e-commerce en
terprises and the immaturity of blockchain technology,auditors' audit
risks in the process of auditing e-commerce enterprises have gradu
ally increased.Under the guidance of information asymmetry theory,p
rincipal-agent theory and modern risk-oriented audit theory,this paper
takes Jingdong as the case.
Based on the specific introduction of the development process,
main business,financial situation and the application of Jingdong blo
ckchain,this paper studies the major misstatement risk and inspectio
n risk of Jingdong.Among them,the major misstatement risk of Jing
dong is mainly described from the multi-dimensional aspects of ope
rational risk,internal control risk,revenue recognition risk and blockc
hain inventory management risk. The inspection risk is mainly discu
ssed from the application limitations of audit tools and the compete
nce of certified public accountants,and the audit risk of Jingdong is
comprehensively discussed. On this basis,the entropy weight metho
d is used to construct an audit risk index system to further evaluat
e the proportion of audit risk points affecting JD.com and specifical
ly expound the causes of audit risks. Finally,specific measures are p
roposed to deal with the audit risks faced by auditors:based on the
blockchain technology,this paper mainly discusses from three aspects:
audit subject,audit object and audit environment,which provides targe
ted reference in updating personalized blockchain audit model and i
mproving blockchain e-commerce system.
Through this paper,it is hoped that CPAs can provide suggestio
ns for auditing e-commerce enterprises,so as to reduce audit risks a
nd improve audit quality.