本文選題：電子商務　切入點：審計風險　出處：《山東大學》2005年碩士論文

【摘要】：電子商務是互聯(lián)網快速發(fā)展的一個重要產物,是網絡技術應用的一個全新的方向。電子商務以其網絡化、全球化、無紙化、電子支付而使許多公司競相參與。電子商務繼承了網絡所具有的開放性、全球性、動態(tài)性、高效率的特點,它改變了社會經濟環(huán)境,改變了企業(yè)傳統(tǒng)的生產、經營、管理和商務運作模式。 在電子商務環(huán)境下,審計風險中包含的固有風險、控制風險和檢查風險日益復雜化,電子商務審計的風險更加難以控制。因此,注冊會計師面臨的一個重大挑戰(zhàn),就是在熟悉和掌握電子商務知識及相關程序、法律和法規(guī)的前提下,充分認識審計風險產生的原因和特點,采取有效的措施控制風險,并將風險降低至可接受的水平。 近年來,國內外專門研究審計風險的論著大多側重于審計風險理論的研究,而研究電子商務審計風險成因并提出防范對策的文章還不多見。隨著社會經濟環(huán)境的發(fā)展變化,特別是電子商務的產生,原有的有關防范審計風險的理論和措施已不能適應電子商務環(huán)境。因此,本文試圖從審計環(huán)境、審計客體、審計主體三個方面分析電子商務審計風險的形成原因,并提出了相應的對策建議。希望通過這一課題的研究,能夠為廣大注冊會計師和會計師事務所防范電子商務審計風險以及有關部門進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、論文的框架結構,并簡要介紹國內外電子商務審計風險方面的研究現(xiàn)狀。 第二章對電子商務的概念、模式、特點、流程和應用系統(tǒng)作了簡要的介紹,對電子商務審計的概念和特點進行了闡述。 第三章對電子商務審計風險進行論述,界定了審計風險的定義,概括出審計風險的一般特征以及電子商務審計風險的獨特性質,并利用委托代理理論、博弈論、契約理論分析審計風險產生的深層次原因。 第四章對電子商務審計風險成因進行分析。本章從審計環(huán)境、審計客體和審計主體三個方面分析了電子商務審計風險的形成原因。網絡環(huán)境增加了電子商務環(huán)境的不安全因素,電子商務活動本身改變了企業(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
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2005
【分類號】：F239.1

【引證文獻】

相關碩士學位論文 前1條

1 蒙維琪;網絡審計的風險及其控制的研究[D];暨南大學;2006年

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本文編號：1711364