發(fā)布時(shí)間：2018-04-04 19:32

  本文選題：電子商務(wù)　切入點(diǎn)：審計(jì)風(fēng)險(xiǎn)　出處：《山東大學(xué)》2005年碩士論文

【摘要】：電子商務(wù)是互聯(lián)網(wǎng)快速發(fā)展的一個(gè)重要產(chǎn)物,是網(wǎng)絡(luò)技術(shù)應(yīng)用的一個(gè)全新的方向。電子商務(wù)以其網(wǎng)絡(luò)化、全球化、無紙化、電子支付而使許多公司競相參與。電子商務(wù)繼承了網(wǎng)絡(luò)所具有的開放性、全球性、動(dòng)態(tài)性、高效率的特點(diǎn),它改變了社會(huì)經(jīng)濟(jì)環(huán)境,改變了企業(yè)傳統(tǒng)的生產(chǎn)、經(jīng)營、管理和商務(wù)運(yùn)作模式。 在電子商務(wù)環(huán)境下,審計(jì)風(fēng)險(xiǎn)中包含的固有風(fēng)險(xiǎn)、控制風(fēng)險(xiǎn)和檢查風(fēng)險(xiǎn)日益復(fù)雜化,電子商務(wù)審計(jì)的風(fēng)險(xiǎn)更加難以控制。因此,注冊(cè)會(huì)計(jì)師面臨的一個(gè)重大挑戰(zhàn),就是在熟悉和掌握電子商務(wù)知識(shí)及相關(guān)程序、法律和法規(guī)的前提下,充分認(rèn)識(shí)審計(jì)風(fēng)險(xiǎn)產(chǎn)生的原因和特點(diǎn),采取有效的措施控制風(fēng)險(xiǎn),并將風(fēng)險(xiǎn)降低至可接受的水平。 近年來,國內(nèi)外專門研究審計(jì)風(fēng)險(xiǎn)的論著大多側(cè)重于審計(jì)風(fēng)險(xiǎn)理論的研究,而研究電子商務(wù)審計(jì)風(fēng)險(xiǎn)成因并提出防范對(duì)策的文章還不多見。隨著社會(huì)經(jīng)濟(jì)環(huán)境的發(fā)展變化,特別是電子商務(wù)的產(chǎn)生,原有的有關(guān)防范審計(jì)風(fēng)險(xiǎn)的理論和措施已不能適應(yīng)電子商務(wù)環(huán)境。因此,本文試圖從審計(jì)環(huán)境、審計(jì)客體、審計(jì)主體三個(gè)方面分析電子商務(wù)審計(jì)風(fēng)險(xiǎn)的形成原因,并提出了相應(yīng)的對(duì)策建議。希望通過這一課題的研究,能夠?yàn)閺V大注冊(cè)會(huì)計(jì)師和會(huì)計(jì)師事務(wù)所防范電子商務(wù)審計(jì)風(fēng)險(xiǎn)以及有關(guān)部門進(jìn)行決策提供有益的參考。 本文分為六章: 第一章主要介紹論文的研究背景、研究意義、論文的框架結(jié)構(gòu),并簡要介紹國內(nèi)外電子商務(wù)審計(jì)風(fēng)險(xiǎn)方面的研究現(xiàn)狀。 第二章對(duì)電子商務(wù)的概念、模式、特點(diǎn)、流程和應(yīng)用系統(tǒng)作了簡要的介紹,對(duì)電子商務(wù)審計(jì)的概念和特點(diǎn)進(jìn)行了闡述。 第三章對(duì)電子商務(wù)審計(jì)風(fēng)險(xiǎn)進(jìn)行論述,界定了審計(jì)風(fēng)險(xiǎn)的定義,概括出審計(jì)風(fēng)險(xiǎn)的一般特征以及電子商務(wù)審計(jì)風(fēng)險(xiǎn)的獨(dú)特性質(zhì),并利用委托代理理論、博弈論、契約理論分析審計(jì)風(fēng)險(xiǎn)產(chǎn)生的深層次原因。 第四章對(duì)電子商務(wù)審計(jì)風(fēng)險(xiǎn)成因進(jìn)行分析。本章從審計(jì)環(huán)境、審計(jì)客體和審計(jì)主體三個(gè)方面分析了電子商務(wù)審計(jì)風(fēng)險(xiǎn)的形成原因。網(wǎng)絡(luò)環(huán)境增加了電子商務(wù)環(huán)境的不安全因素,電子商務(wù)活動(dòng)本身改變了企業(yè)的商業(yè)模式,增加了企業(yè)的
[Abstract]:E-commerce is an important product of the rapid development of Internet and a new direction of network technology application.E-commerce with its network, globalization, paperless, electronic payment and many companies competing to participate.E-commerce inherits the open, global, dynamic and efficient characteristics of the network. It has changed the social and economic environment and the traditional production, management, management and business operation mode of enterprises.Under the environment of electronic commerce, the inherent risk, control risk and check risk of audit risk are becoming more and more complicated, and the risk of electronic commerce audit is more difficult to control.Therefore, a major challenge for CPA is to fully understand the causes and characteristics of audit risks and take effective measures to control them on the premise of being familiar with and mastering the knowledge of electronic commerce and related procedures, laws and regulations.And reduce the risk to acceptable levels.In recent years, most of the domestic and foreign studies on audit risk have focused on the theory of audit risk, but there are few articles to study the causes of audit risk in electronic commerce and put forward preventive measures.With the development of social and economic environment, especially the emergence of electronic commerce, the original theory and measures of preventing audit risk can not adapt to the environment of electronic commerce.Therefore, this paper attempts to analyze the reasons for the formation of audit risks in electronic commerce from three aspects: audit environment, audit object and audit subject, and put forward corresponding countermeasures and suggestions.It is hoped that the research on this subject can provide a useful reference for CPAs and accounting firms to guard against the risks of electronic commerce audit and for relevant departments to make decisions.This paper is divided into six chapters:The first chapter mainly introduces the research background, research significance, the framework of the paper, and briefly introduces the domestic and foreign e-commerce audit risk research status.The second chapter briefly introduces the concept, mode, characteristics, process and application system of electronic commerce, and expounds the concept and characteristics of electronic commerce audit.The third chapter discusses the audit risk of electronic commerce, defines the audit risk, generalizes the general characteristics of the audit risk and the unique nature of the audit risk of electronic commerce, and makes use of the principal-agent theory and game theory.Contract theory analyzes the underlying causes of audit risk.Chapter four analyzes the causes of e-commerce audit risk.This chapter analyzes the causes of e-business audit risk from three aspects: audit environment, audit object and audit subject.The network environment has increased the insecurity of the electronic commerce environment, and the e-commerce activities themselves have changed the business model of the enterprise and increased the enterprise's
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.1

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 蒙維琪;網(wǎng)絡(luò)審計(jì)的風(fēng)險(xiǎn)及其控制的研究[D];暨南大學(xué);2006年

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本文編號(hào)：1711364