【作者】 徐莉；

【导师】 杨清；

【作者基本信息】 华中科技大学 ， 审计硕士（专业学位）， 2020， 硕士

【摘要】 近年来,电子商务为我国的经济发展提供了新的动力,在帮助深化改革、创新创业等方面都有积极的作用,越来越多的企业加入电子商务行业,但这也给审计工作带来了许多困难,审计难度有所增加。电子商务企业和传统企业有所区别,所以在对电子商务企业进行审计的过程中,注册会计师应当充分关注电子商务环境带来的审计风险,对这些审计风险采取应对措施。本文运用了案例分析法,先是对与电子商务环境下的审计风险相关的国内外文献进行综述,然后简要介绍了电子商务模式、电商企业特点,并阐述了现代风险导向审计理论。在案例选取方面,本文对比分析了国内各个大中型电子商务企业,考虑到苏宁易购作为一个典型的B2C线上购物平台,销售额在我国B2C市场排名前三,是中国电商行业的领先者,具有代表性,因此,本文以普华永道审计苏宁易购为例,详细介绍了审计人员对营业收入、应收账款、存货、销售费用、商誉等几个重要科目的重大错报风险识别、评估过程,还阐述了对已识别的风险采取的包括控制测试、实质性程序在内的风险应对措施,在此基础上发现普华永道在审计过程中存在的问题,包括对企业了解不足、审计程序执行不到位、复核制度存在缺陷等,进而针对这些问题提出了针对电商审计培养专业人才、健全事务所内部质量控制制度、优化审计技术等优化风险应对措施的建议。上述研究为完善电子商务企业审计方法提供建议,对其他会计师事务所具有参考价值,促进中国电商企业健康发展。更多还原

【Abstract】 In recent years,e-commerce has provided new impetus for China’s economic development,and has played a positive role in helping to deepen reform,innovation and entrepreneurship.More and more companies have joined it,but this has also brought a lot of audit work.Difficult,the audit difficulty has increased.There are many differences between traditional enterprises and e-commerce enterprises.Thus,in the process of auditing e-commerce enterprises,auditors should pay attention to the audit risks brought by the e-commerce environment,and take measures to deal with these audit risks.This article adopts case analysis method.First,it reviews the domestic and foreign literature on audit risks,and elaborates the theoretical basis related to audit risks in the e-commerce environment.In terms of case selection,this article analyzes various large domestic e-commerce companies.Suning Tesco is a typical B2C online shopping platform and its sales rank among the top three in China’s B2C market.It is the leader of China’s B2C online platform.Therefore,this article studies the process of PwC auditing Suning Tesco,and introduces the auditor’s identification of major misstatement risks for important subjects including operating income,accounts receivable,inventory,selling expenses,and goodwill.Evaluation process and risk response measures including control testing and substantive procedures for these identified risks.Based on this,we found problems in PwC’s audit process,including insufficient knowledge of the company and audit procedures.Insufficient implementation,flawed review system,etc.,and then put forward suggestions for optimizing risk response measures such as training e-commerce audit professionals,improving the internal quality control system of the firm,and optimizing audit technology.The above research provides suggestions for improving the audit methods of e-commerce companies,has reference value for other accounting firms,and promotes the healthy development of Chinese e-commerce companies.更多还原