电子商务环境下HX会计师事务所审计风险研究

发布时间：2018-06-04 06:24

本文选题：电子商务 + HX会计师事务所　；参考：《辽宁大学》2017年硕士论文

【摘要】：借助于21世纪以来迅速发展的网络和信息技术,中国经济的发展逐步呈现出“电商化”态势,电子商务凭借其爆发式的交易增长量以及持续的创新应用,成为中国新经济格局的重要参与者。据中国电子商务研究中心数据显示,2016年1-6月的电子商务交易额高达10.5亿元,同比增长37.6%。电子商务这一“绿色产业”,将发挥产业优势,带动起全民电商的潮流。B2B电商继续助力经济、进出口跨境电商高速增长、B2C网络零售市场逐步扩展、农村电商初见成效,这一系列以电子商务为基础的动态,深刻影响了各领域产业以及传统企业的经营战略和管理运作模式。与此同时,同企业发展紧密相连的审计工作也受到了电子商务非常明显的冲击。电子商务系统化、无纸化、信息化等特质使得审计风险因素的复杂程度加深,应用于传统企业的审计方法与技术已经难以适应这些变化,审计人员的执业能力也受到前所未有的挑战。因此,研究在电商背景下会计师事务所如何识别、分析并最大限度地降低审计风险,提升事务所自身的竞争实力,具有重大意义。基于该研究的理论与现实意义,本文选取HX这个中型会计师事务所作为研究的对象,从电子商务和审计风险相关理论出发,通过文献研究法、理论与实际相结合的研究方法以及个案研究法进行归纳总结,在原有领域研究成果基础上,结合会计师事务所自身情况以及具体业务,分析新型审计风险的成因并提出应对策略。本文主要内容分为六部分。第一部分主要介绍选题的研究背景与意义,评述国内外相关文献并总结了本文的研究方法与内容。第二部分阐述电子商务、审计风险的概念与特征,以及研究电子商务环境下审计风险的理论基础。第三部分先对HX会计师事务所基本情况进行简单介绍,然后描述该所电子商务审计的现状,最后指出电子商务环境下HX会计师事务所存在的影响审计风险的因素。第四部分对电商环境下HX会计师事务所的审计风险形成原因进行分析。第五部分针对电商环境下HX会计师事务所存在的审计风险,提出相应的对策,以降低事务所的审计风险,提高审计质量。第六部分结束语对全文内容作出总结。
[Abstract]:With the help of the rapid development of network and information technology since the 21st century, the development of China's economy has gradually taken on the trend of "e-commerce". To become an important participant in China's new economic pattern. The volume of e-commerce transactions in the first six months of 2016 reached 1.05 billion yuan, up 37.6 percent from a year earlier, according to the China E-Commerce Research Center. E-commerce, as a "green industry," will give full play to its industrial advantages, drive the trend of e-commerce among the whole people. B2B e-commerce continues to help the economy, and the rapid growth of cross-border e-commerce imports and exports will gradually expand the B2C network retail market, and rural e-commerce will achieve initial results. This series of dynamic, based on electronic commerce, has deeply affected the management strategy and operation mode of industries and traditional enterprises in various fields. At the same time, the audit work closely linked with the development of enterprises is also affected by the very obvious impact of e-commerce. The characteristics of electronic commerce systematization, paperless and information make the audit risk factors more complicated. The audit methods and techniques used in traditional enterprises have been difficult to adapt to these changes. The auditor's practice ability also receives unprecedented challenge. Therefore, it is of great significance to study how accounting firms identify, analyze and minimize audit risks and enhance their competitive strength under the background of e-commerce. Based on the theoretical and practical significance of the study, this paper selects HX, a medium-sized accounting firm, as the object of study, starting from the theory of electronic commerce and audit risk, through the literature research method, The research methods combined with theory and practice and the case study method are summarized and summarized. On the basis of the original research results in the field, combined with the accounting firm's own situation and specific business, This paper analyzes the causes of new audit risks and puts forward countermeasures. The main content of this paper is divided into six parts. The first part mainly introduces the research background and significance of the topic, reviews the relevant literature at home and abroad, and summarizes the research methods and contents of this paper. The second part describes the concept and characteristics of electronic commerce, audit risk, and the theoretical basis of audit risk under the environment of electronic commerce. The third part briefly introduces the basic situation of HX accounting firm, then describes the current situation of E-commerce audit of HX accounting firm, and finally points out the factors that affect the audit risk of HX accounting firm under the environment of electronic commerce. The fourth part analyzes the causes of audit risk of HX accounting firm under the environment of ecommerce. The fifth part puts forward the corresponding countermeasures to reduce the audit risk and improve the audit quality of HX accounting firm under the environment of e-commerce. The sixth part concludes the content of the paper.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233;F239.4

【参考文献】