浅析电子商务环境下的审计风险

发布时间：2018-05-16 23:07

  本文选题：电子商务 + 审计风险　； 参考：《经贸实践》2016年03期

【摘要】：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的发展。由于全球的经济形势不断地发展变化,电子商务也会随着经济形势向前发展,最终电子商务会进一步推动经济进步,它们相互促进,相互制约。电子商务作为新的经济形式,改变了传统的企业会计方式,在会计假设,以及会计记账等方面提出不同的审计标准。因此电子商务对与企业的发展管理以及相关的会计处理都提出了新的要求。而对电子商务的审计更加的严格,因为如果不能够更好的审计新的经济形式,对于投资者以相关利益者无法交代,也就会让会计失去核算和监督的职能。本文针对电子商务的不同表现形式提出不同的风险对策。
[Abstract]: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 development of electronic commerce. As the global economic situation continues to develop and change, electronic commerce will also develop along with the economic situation, eventually electronic commerce will further promote economic progress, they promote each other, mutual constraints. As a new economic form, electronic commerce has changed the traditional accounting methods of enterprises and put forward different auditing standards in accounting assumptions and accounting. Therefore, e-commerce has put forward new requirements for the development and management of enterprises as well as related accounting processing. And the audit of electronic commerce is more strict, because if the new economic form can not be better audited, the accounting will lose the function of accounting and supervision. This paper puts forward different risk countermeasures for different forms of e-commerce.
【作者单位】： 河南理工大学万方科技学院;
【分类号】：F724.6;F239.4
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本文编号：1898803