本文選題：電子商務(wù) + 審計風險�。� 參考：《經(jīng)貿(mào)實踐》2016年03期

【摘要】：隨著社會經(jīng)濟環(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)防范審計風險的理論和措施已不能適應(yīng)電子商務(wù)的發(fā)展。由于全球的經(jīng)濟形勢不斷地發(fā)展變化,電子商務(wù)也會隨著經(jīng)濟形勢向前發(fā)展,最終電子商務(wù)會進一步推動經(jīng)濟進步,它們相互促進,相互制約。電子商務(wù)作為新的經(jīng)濟形式,改變了傳統(tǒng)的企業(yè)會計方式,在會計假設(shè),以及會計記賬等方面提出不同的審計標準。因此電子商務(wù)對與企業(yè)的發(fā)展管理以及相關(guān)的會計處理都提出了新的要求。而對電子商務(wù)的審計更加的嚴格,因為如果不能夠更好的審計新的經(jīng)濟形式,對于投資者以相關(guān)利益者無法交代,也就會讓會計失去核算和監(jiān)督的職能。本文針對電子商務(wù)的不同表現(xiàn)形式提出不同的風險對策。
[Abstract]: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 development of electronic commerce. As the global economic situation continues to develop and change, electronic commerce will also develop along with the economic situation, eventually electronic commerce will further promote economic progress, they promote each other, mutual constraints. As a new economic form, electronic commerce has changed the traditional accounting methods of enterprises and put forward different auditing standards in accounting assumptions and accounting. Therefore, e-commerce has put forward new requirements for the development and management of enterprises as well as related accounting processing. And the audit of electronic commerce is more strict, because if the new economic form can not be better audited, the accounting will lose the function of accounting and supervision. This paper puts forward different risk countermeasures for different forms of e-commerce.
【作者單位】： 河南理工大學萬方科技學院;
【分類號】：F724.6;F239.4
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本文編號：1898803