【作者】 张丹；

【导师】 程小可；

【作者基本信息】 北京交通大学 ， 审计硕士（专业学位）， 2018， 硕士

【摘要】 近年来,电子商务行业发展十分迅猛,电商系统、大数据、移动互联网等信息技术开始被广泛使用,电子商务的范围也在逐渐扩大。电子商务的特性给电商企业的审计也带来了一定影响。与传统审计相比,电商企业审计的要素已发生改变,产生的审计风险也更加广泛,不仅包括传统审计风险,还增加了信息系统风险因素。注册会计师应注意这其中的改变,以充分识别相关风险因素。因此对电子商务企业的审计风险要素的研究以及审计风险成因和应对措施的探讨都有一定的现实需求。本文选取我国电商领域龙头企业阿里巴巴集团为案例研究对象,对我国电子商务企业存在的审计风险及应对措施进行深入探究。现有研究中已较为全面的分析了传统企业的审计风险,但关于电子商务企业审计风险的探讨则刚起步,并且多是单纯理论陈述,没有与案例相结合,缺乏论证力度。此次研究运用了文献回顾、案例分析以及与理论分析相结合的研究方法,与以往关于纯理论框架的研究有所区别,以案例为依托,能更加直接的说明电子商务企业正面临的审计风险和形成原因。而阿里巴巴集团近几年电商业务的发展速度有目共睹,其所经营的电子商务已形成一个庞大的阿里生态体系,涉及各类电商业务环节的数据整合、分析及风险应对,对其在审计中面临风险的研究相对于整个电商行业的审计分析都具有一定的全面性和代表性;另外,电商平台可不受地域限制的促进业务发生,这是未来电商行业的新的业绩增长点,对阿里的研究也有一定的前瞻性;总之其报表数据和审计风险披露都具有较高的研究价值。但目前仍旧没有以阿里为案例进行的全面审计风险探讨,所以本文以其为案例,从分析电商企业特征、电商环境对审计的影响、电商对审计风险的影响出发,探究出该电子商务企业的审计风险因素及所面临的审计风险形成的原因,并给出一定的应对方法。以这种与实际相结合的视角研究电子商务企业审计风险因素及应对,希望能更好的为实践提供指导。本文实现了如下研究目标:(1)探究出电子商务环境对审计产生的影响、对审计风险产生的影响,并分析了电子商务审计的不同特点。(2)探究了电子商务企业存在的审计风险。并根据电商企业审计风险形成原因提出一定的应对措施。总之,在电子商务环境下,审计范围和审计对象等审计要素都发生了改变,注册会计师需要对这些风险点进行更全面的了解,才能在进行该领域审计时有效和充分地识别审计风险,以把审计风险控制在可接受范围内,而该领域研究还相对较少,相关制度尚不完善,实务相关指导也较为缺乏,因此本文采用电子商务审计理论与案例相结合的研究方法,从实践和理论两个方面来讲,对于电商审计工作都将具有一定的指导意义。更多还原

【Abstract】 In recent years,the e-commerce industry has developed rapidly.Information technologies such as e-commerce systems,big data,and mobile internet have begun to be widely used,and the scope of e-commerce has also gradually expanded.The characteristics of e-commerce have also had some impact on the audit of e-commerce companies.Compared with traditional auditing,the elements of the audit of e-commerce companies have changed,and the resulting auditing risks have become more extensive,including not only the traditional auditing risks but also the information system risk factors.Certified public accountants should pay attention to these changes and find out countermeasures.Therefore,there are certain practical needs for the study of the audit risk factors of e-commerce companies and the discussion of the causes of the audit risks and the countermeasures.This article selects Alibaba Group,a leading enterprise in China’s e-commerce field,as a case study object,and takes Alibaba’s e-commerce auditing risk as a research basis to conduct in-depth research on the audit risks and countermeasures of e-commerce companies in China.The research on the audit risk of traditional enterprises has been relatively mature.However,the research on the audit risk of e-commerce companies is in the initial stage.It is mostly a simple theoretical statement,it is not combined with the case,and it lacks argumentation.This research uses a combination of literature review,case analysis,and theoretical analysis.This method is different from previous research on purely theoretical frameworks.Based on case studies,it can directly explain the audit risks that e-commerce companies are facing.Cause the cause.The development speed of e-commerce business of Alibaba Group in recent years is obvious to all,which occupies a very important position in the e-commerce field,and e-commerce operated by Alibaba Group is not only a simple trading platform but has been formed.A huge Ali ecological system involves data integration,analysis and risk response in various e-commerce business segments.The research on the risks it faces in auditing has a certain degree of comprehensiveness and representativeness as compared with the overall audit analysis of the e-commerce industry.In addition,the e-commerce platform can promote the business without geographical restrictions.This is the new performance growth point of the e-commerce industry in the future.The research on Ali is also somewhat forward-looking.In all,the report data and audit risk disclosure have a high research value.However,there is still no case for a comprehensive audit risk investigation.Therefore,this paper uses it as a case.From the perspective of analyzing the characteristics of e-commerce companies,the impact of e-commerce environment on auditing,and the impact of e-commerce on audit risks,we explored the audit risk factors of e-commerce companies and summarized the reasons and then provided some strategies.This article combines the perspectives of actual and practical research on the audit risk factors and countermeasures of e-commerce companies,hoping to provide better guidance for practice.This article achieves the following research goals:(1)Exploring the impact of the e-commerce environment on the audit and the impact on the audit risk,and analyzing the different characteristics of the e-commerce audit.(2)Exploring the audit risk of e-commerce companies.According to the reasons for the formation of audit risk in e-commerce companies,certain countermeasures are proposed.In short,under the e-commerce environment,auditing elements such as audit scope and auditing objects have changed.CPAs need to have a more comprehensive understanding of these risk points in order to effectively and fully identify audit risks in conducting audits in this area.The audit risk is controlled within an acceptable range.However,there are relatively few researches in this area.The relevant system is still incomplete,and the practical guidance is relatively lacking.Therefore,this paper adopts a research method combining e-commerce auditing theory and case studies.Which will have some practical and theoretical guidance on audit work.更多还原