电商模式审计风险分析与防范-以淘宝网为例

电商模式审计风险分析与防范-以淘宝网为例(论文12000字)
摘 要
近年来，电子商务行业发展十分迅猛，电子商务的特性给电商企业的审计也带来了一定影响。原有的传统审计风险理念和方法已经不能够满足电子商务企业审计发展的需要。同时，在各种因素的影响下，我国许多会计师事务所对电子商务企业进行审计时的风险把控能力不足。因此对我国电子商务模式企业存在的审计风险分析与防范进行研究是十分有必要的。基于此，本文选取我国电商领域龙头淘宝网为主要研究对象，主要采用文献研究法和理论结合实际的方法，首先对电子商务审计风险相关理论进行概述，为后文研究奠定理论基础；其次对淘宝网重大错报风险因素进行了详细分析，并归纳出审计风险的成因；最后分别提出了针对经营风险、固有风险和内控风险的具体防范措施。希望本文的研究能对淘宝网以及我国其他电商的审计风险防范提供一定的帮助。
【关键词】：电子商务；审计风险；风险防范

Analysis and Prevention of E-commerce Mode Audit Risk——Taking Taobao as an Example
Abstract
In recent years, the e-commerce industry has developed very rapidly, and the characteristics of e-commerce have also had an impact on the audit of e-commerce companies. The original traditional audit risk concepts and methods have been unable to meet the needs of e-commerce enterprise audit development. At the same time, under the influence of various factors, many accounting firms in China have insufficient risk control ability when conducting audits on e-commerce enterprises. Therefore, it is very necessary to study the audit risk analysis and prevention of the existence of e-commerce model enterprises in China. Based on this, this paper selects Taobao.com, the leading e-commerce leader in China, as the main research object. Firstly, it summarizes the theory of e-commerce audit risk and lays a theoretical foundation for later research. Secondly, it analyzes the risk of Taobao e-commerce audit, which is a major mistake for Taobao. The risk factors were analyzed in detail, including the audit risk, the inherent risk of e-commerce audit and the internal control risk of e-commerce audit. The risk factors of Taobao audit risk were analyzed again. Finally, specific preventive measures were proposed for Taobao audit risk. I hope that the research in this paper can provide some help to Taobao and the audit risk prevention of other e-commerce companies in China.
【Key words】：E-commerce; audit risk; risk prevention

目 录
一、绪论    1
（一）研究背景及意义    1
（二）文献综述    2
（三）研究内容及方法    3
二、电子商务审计风险理论概述    4
（一）电子商务理论    4
（二）电子商务审计风险理论    5
三、淘宝网电商审计风险分析    6
（一）淘宝网基本情况    6
（二）重大错报风险因素分析    8
四、淘宝网审计风险成因分析    13
（一）经营状况导致审计风险原因    13
（二）电商审计固有风险形成原因    14
（三）电商审计内控风险形成原因    15
五、淘宝网审计风险防范措施    16
（一）电商企业经营风险评估相关建议    16
（二）电商经营固有风险评估相关建议    17
（三）电商企业内控风险评估相关建议    18
六、结 论    20
参考文献    21