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assignment代写:The influence of electronic commerce on audit

2018-02-07 来源: 51due教员组 类别: 更多范文

下面为大家整理一篇优秀的assignment代写范文- The influence of electronic commerce on audit,供大家参考学习,这篇论文讨论了电子商务对审计的影响。随着互联网的发展,如今审计已经可以通过网络实现,审计人员无需通过传统的入驻被审单位的方式来完成审计工作,网络审计可以降低人工成本,提高审计效率,符合成本效益原则,合理降低检查风险。电子商务的成熟发展也进一步要求审计人员掌握网络技术知识,在不断创新的基础上合理控制审计风险。

Although China's economic structure in recent years is in a state of adjustment, economic development is slightly weak, but E-commerce still inject more vigor into the national economy; Internet for Chinese netizens, has become one of the best platform for entrepreneurship, everyone has the potential to become a power provider. Double Xi., network press conference, red envelope economy, electric business merger, all reflect the vigorous development of China's e-commerce, investors pay more and more attention to electric business enterprises, E-commerce market good expectations for the emerging internet companies have won the favor of many angel investors. The proportion of Internet enterprises in the new listed companies has increased greatly, while the listed companies have also vigorously developed the Internet business. This kind of fictitious economy pattern has brought the big impact to the traditional audit mode, the CPA faces the more complicated audit environment which is composed of the network information. This paper will analyze the impact of electronic commerce on audit from the opportunity and challenge brought by e-commerce and the countermeasures.

E-Commerce provides new audit object for audit, further opens up the audit business, promotes the audit technology change, provides the new audit way.

In the Audit object, the audit is not limited to the traditional business model of the offline trading process, the enterprise's online transactions in the network payment, network trading process has become the focus of audit, at the same time, the rising of the interconnected enterprises as a virtual enterprise representative, but also for the audit provided a new object;

In the audit business, the audit can not only be limited to the audit of financial statements, but also for the safety, authenticity, legality of the site to provide certification, the audit of the customer base also from the expected users of financial statements to expand to consumers;

In the audit technology level, in the era of network economy, accounting information must bring accounting information audit, the combination of audit and modern network information technology is the demand of market economy, in which, due to the shortcomings of the Internet itself, the security of accounting information system will become the focus of emerging audit mode, Carry out control test to the network security control of the audited unit, including checking the repair and review of the security loophole, the management of the function authority, the situation of data encryption, etc.

In the audit way, the audit can be realized through the network, the auditor does not need to complete the audit work through the traditional way, the network audit can reduce the labor cost, improve the audit efficiency, accord with the principle of cost-benefit, reasonably reduce the inspection risk. E-commerce further requires auditors to master the network technology knowledge, on the basis of continuous innovation and reasonable control of audit risk.

Under the Internet economy, the existing accounting and auditing legal system of electronic commerce is not perfect, which not only increases the business risk, but also brings a big audit risk.

Although the legitimacy of the revenue of Business-to-business, Business-to-consumer and Consumer-to-consumer transactions in the E-business model is still bound by the existing income criteria, the law does not recognize the different types of income in these emerging models, confirm the point of view, and make a clear stipulation, in the typical shop sales mode of Consumer-to-consumer, Delivery (the risk and remuneration related to ownership has been transferred) and the time difference between the receipt (the relevant economic interest inflow to the enterprise) and the influence of the income recognition in the current period the law does not make a clear provision; When the audit, the CPA to the income cut-off cognizance rationality judgment, The risk of the enterprise's expected return rate on the accuracy of revenue recognition, the reliability of the original documents such as sales invoices, shipping vouchers, purchase orders and so on in the highly paperless e-commerce, will affect the CPA's assessment of the risk of income misstatement.

The inherent risk of e-commerce itself affects the risk of the major misstatement of the financial statements and the examination risk, which leads to the increase of the overall audit risk.

For enterprises, the wide application of electronic Internet technology in electronic commerce challenges the establishment of electronic information system. The electronic payment means is unceasingly diverse complex, the electronic money security, the legality has increased the enterprise security risk, the electronic commerce system complexity as well as the renewal and so on technical request, inevitably will form the security loophole, the incompatible position more centralism, increases the enterprise fraud the probability, to some extent weakens the enterprise internal control, Increase the risk of internal control of the enterprise.

Audit evidence is no longer a traditional form of paper for auditors. The traditional paper form of the original document through the signature of clear authority, responsibility, whether the review, and once modified traces are easier to identify, so the CPA can grasp the important audit evidence. However, the Enterprise network Information System is mature and perfect, the auditor can obtain the necessary audit evidence only through the computer, and the electronic environment these evidences are easy to be tampered with, the ultra vires change transaction data and so on cannot leave the trace, causes the CPA obtains the audit evidence the appropriateness to be doubted. In the face of the wide application of E-commerce in the enterprise trade activities, the auditor needs to fully understand the audited units and their environment, make a reasonable assessment of the Enterprise network Information System, and carry out the targeted audit procedures for the artificial risks brought by the system.

The legal policy of electronic commerce in China is still not standard. Many enterprises use online transactions to evade tax evasion, Taobao on the typical phenomenon of brush is also a virtual increase in the risk of enterprise profits. Our country should perfect the laws and regulations mechanism, for the electronic commerce accounting the more problems appear in the legal restraint, for example, may use the scholar to "borrow: the Advance payment---pays treasure" the processing way to deal with the electricity merchant income confirmation time difference problem; standardize the laws and regulations of tax law, implement the principle Promote the convergence of transaction tax collection and management under line.

The security, complexity and particularity of e-commerce require enterprises to establish and perfect the internal control system of electronic commerce, which puts information security, credit security and network security in the first place of internal control system construction. Based on the general control and application control in the enterprise internal control, the computer control is fully utilized in the traditional artificial control mode.

In the information security aspect, strengthens the accounting software the responsibility Division and so on the internal control activity consummation, through authorizes the instruction, the electronic signature and so on the clear responsibility, avoids the enterprise financial information the disclosure, the alteration, simultaneously the electronic commerce provides the new management way for the Enterprise purchase sale activity, This need in the enterprise financial Information System clear new business type, in order to ensure that all aspects of accuracy, timeliness, integrity;

In terms of credit security, Internet economy, enterprise sales are not through the traditional retailers, but the enterprises have been set up an online shop or independent to build their own network trading platform, so that the scope of enterprise product sales wider, more complex consumer types, the company's sales cycle activities need more normative authorization approval, Reasonably standardize the level of approval of personnel at all levels and ensure cost-effectiveness.

In the aspect of network security, we can improve the security of system data and data transmission by perfecting firewall, vulnerability scanning and mail system control. At the same time, supporting the network information internal Control risk assessment system, control the risk of information processing, reduce the negative impact of disclosure or false information. The establishment of a comprehensive budget management system, e-commerce under the various trade activities should be controlled by the electronic budget.

Having enough knowledge and skill experience is the prerequisite to ensure your professional competence. With the popularization of electronic information technology, auditors should not only master the rich knowledge of accounting and auditing, but also the application and popularization of computer and network knowledge are necessary;

In order to avoid the threat of audit independence by network technology, many firms provide non forensic services for the company, such as the maintenance of accounting information system construction, and the CPA should use professional judgment rationally, avoid the threat to audit independence because of self-interest, close relationship and external pressure.

In the course of the audit plan, reasonable allocation of audit resources, the new E-commerce part of the enterprise to pay more attention to the legal environment of E-commerce is the audit personnel in the conduct of forensic business faced by the audit environment, so CPA should be familiar with the various laws and regulations, in the face of E-commerce in the highly specialized part, can employ experts , the audit risk is reduced to acceptable level under the precondition of reasonable control of audit cost.

Many of the country's biggest power companies are still opting to list overseas, it must be the interests of management, but the immaturity of the domestic e-commerce environment must be the focus of Internet enterprise management, whether internal audit and external audit of the company must face the requirements of the law under different circumstances and a series of challenges to the traditional audit , seize the opportunity to achieve a breakthrough.

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