电子商务审计风险成因及防范研究

发布时间：2018-04-04 19:32

本文选题：电子商务　切入点：审计风险　出处：《山东大学》2005年硕士论文

【摘要】：电子商务是互联网快速发展的一个重要产物,是网络技术应用的一个全新的方向。电子商务以其网络化、全球化、无纸化、电子支付而使许多公司竞相参与。电子商务继承了网络所具有的开放性、全球性、动态性、高效率的特点,它改变了社会经济环境,改变了企业传统的生产、经营、管理和商务运作模式。在电子商务环境下,审计风险中包含的固有风险、控制风险和检查风险日益复杂化,电子商务审计的风险更加难以控制。因此,注册会计师面临的一个重大挑战,就是在熟悉和掌握电子商务知识及相关程序、法律和法规的前提下,充分认识审计风险产生的原因和特点,采取有效的措施控制风险,并将风险降低至可接受的水平。近年来,国内外专门研究审计风险的论著大多侧重于审计风险理论的研究,而研究电子商务审计风险成因并提出防范对策的文章还不多见。随着社会经济环境的发展变化,特别是电子商务的产生,原有的有关防范审计风险的理论和措施已不能适应电子商务环境。因此,本文试图从审计环境、审计客体、审计主体三个方面分析电子商务审计风险的形成原因,并提出了相应的对策建议。希望通过这一课题的研究,能够为广大注册会计师和会计师事务所防范电子商务审计风险以及有关部门进行决策提供有益的参考。本文分为六章: 第一章主要介绍论文的研究背景、研究意义、论文的框架结构,并简要介绍国内外电子商务审计风险方面的研究现状。第二章对电子商务的概念、模式、特点、流程和应用系统作了简要的介绍,对电子商务审计的概念和特点进行了阐述。第三章对电子商务审计风险进行论述,界定了审计风险的定义,概括出审计风险的一般特征以及电子商务审计风险的独特性质,并利用委托代理理论、博弈论、契约理论分析审计风险产生的深层次原因。第四章对电子商务审计风险成因进行分析。本章从审计环境、审计客体和审计主体三个方面分析了电子商务审计风险的形成原因。网络环境增加了电子商务环境的不安全因素,电子商务活动本身改变了企业的商业模式,增加了企业的
[Abstract]:E-commerce is an important product of the rapid development of Internet and a new direction of network technology application.E-commerce with its network, globalization, paperless, electronic payment and many companies competing to participate.E-commerce inherits the open, global, dynamic and efficient characteristics of the network. It has changed the social and economic environment and the traditional production, management, management and business operation mode of enterprises.Under the environment of electronic commerce, the inherent risk, control risk and check risk of audit risk are becoming more and more complicated, and the risk of electronic commerce audit is more difficult to control.Therefore, a major challenge for CPA is to fully understand the causes and characteristics of audit risks and take effective measures to control them on the premise of being familiar with and mastering the knowledge of electronic commerce and related procedures, laws and regulations.And reduce the risk to acceptable levels.In recent years, most of the domestic and foreign studies on audit risk have focused on the theory of audit risk, but there are few articles to study the causes of audit risk in electronic commerce and put forward preventive measures.With the development of social and economic environment, especially the emergence of electronic commerce, the original theory and measures of preventing audit risk can not adapt to the environment of electronic commerce.Therefore, this paper attempts to analyze the reasons for the formation of audit risks in electronic commerce from three aspects: audit environment, audit object and audit subject, and put forward corresponding countermeasures and suggestions.It is hoped that the research on this subject can provide a useful reference for CPAs and accounting firms to guard against the risks of electronic commerce audit and for relevant departments to make decisions.This paper is divided into six chapters:The first chapter mainly introduces the research background, research significance, the framework of the paper, and briefly introduces the domestic and foreign e-commerce audit risk research status.The second chapter briefly introduces the concept, mode, characteristics, process and application system of electronic commerce, and expounds the concept and characteristics of electronic commerce audit.The third chapter discusses the audit risk of electronic commerce, defines the audit risk, generalizes the general characteristics of the audit risk and the unique nature of the audit risk of electronic commerce, and makes use of the principal-agent theory and game theory.Contract theory analyzes the underlying causes of audit risk.Chapter four analyzes the causes of e-commerce audit risk.This chapter analyzes the causes of e-business audit risk from three aspects: audit environment, audit object and audit subject.The network environment has increased the insecurity of the electronic commerce environment, and the e-commerce activities themselves have changed the business model of the enterprise and increased the enterprise's
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.1

【引证文献】