本文選題：電子商務(wù) + HX會計(jì)師事務(wù)所��； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：借助于21世紀(jì)以來迅速發(fā)展的網(wǎng)絡(luò)和信息技術(shù),中國經(jīng)濟(jì)的發(fā)展逐步呈現(xiàn)出“電商化”態(tài)勢,電子商務(wù)憑借其爆發(fā)式的交易增長量以及持續(xù)的創(chuàng)新應(yīng)用,成為中國新經(jīng)濟(jì)格局的重要參與者。據(jù)中國電子商務(wù)研究中心數(shù)據(jù)顯示,2016年1-6月的電子商務(wù)交易額高達(dá)10.5億元,同比增長37.6%。電子商務(wù)這一“綠色產(chǎn)業(yè)”,將發(fā)揮產(chǎn)業(yè)優(yōu)勢,帶動起全民電商的潮流。B2B電商繼續(xù)助力經(jīng)濟(jì)、進(jìn)出口跨境電商高速增長、B2C網(wǎng)絡(luò)零售市場逐步擴(kuò)展、農(nóng)村電商初見成效,這一系列以電子商務(wù)為基礎(chǔ)的動態(tài),深刻影響了各領(lǐng)域產(chǎn)業(yè)以及傳統(tǒng)企業(yè)的經(jīng)營戰(zhàn)略和管理運(yùn)作模式。與此同時,同企業(yè)發(fā)展緊密相連的審計(jì)工作也受到了電子商務(wù)非常明顯的沖擊。電子商務(wù)系統(tǒng)化、無紙化、信息化等特質(zhì)使得審計(jì)風(fēng)險(xiǎn)因素的復(fù)雜程度加深,應(yīng)用于傳統(tǒng)企業(yè)的審計(jì)方法與技術(shù)已經(jīng)難以適應(yīng)這些變化,審計(jì)人員的執(zhí)業(yè)能力也受到前所未有的挑戰(zhàn)。因此,研究在電商背景下會計(jì)師事務(wù)所如何識別、分析并最大限度地降低審計(jì)風(fēng)險(xiǎn),提升事務(wù)所自身的競爭實(shí)力,具有重大意義�；谠撗芯康睦碚撆c現(xiàn)實(shí)意義,本文選取HX這個中型會計(jì)師事務(wù)所作為研究的對象,從電子商務(wù)和審計(jì)風(fēng)險(xiǎn)相關(guān)理論出發(fā),通過文獻(xiàn)研究法、理論與實(shí)際相結(jié)合的研究方法以及個案研究法進(jìn)行歸納總結(jié),在原有領(lǐng)域研究成果基礎(chǔ)上,結(jié)合會計(jì)師事務(wù)所自身情況以及具體業(yè)務(wù),分析新型審計(jì)風(fēng)險(xiǎn)的成因并提出應(yīng)對策略。本文主要內(nèi)容分為六部分。第一部分主要介紹選題的研究背景與意義,評述國內(nèi)外相關(guān)文獻(xiàn)并總結(jié)了本文的研究方法與內(nèi)容。第二部分闡述電子商務(wù)、審計(jì)風(fēng)險(xiǎn)的概念與特征,以及研究電子商務(wù)環(huán)境下審計(jì)風(fēng)險(xiǎn)的理論基礎(chǔ)。第三部分先對HX會計(jì)師事務(wù)所基本情況進(jìn)行簡單介紹,然后描述該所電子商務(wù)審計(jì)的現(xiàn)狀,最后指出電子商務(wù)環(huán)境下HX會計(jì)師事務(wù)所存在的影響審計(jì)風(fēng)險(xiǎn)的因素。第四部分對電商環(huán)境下HX會計(jì)師事務(wù)所的審計(jì)風(fēng)險(xiǎn)形成原因進(jìn)行分析。第五部分針對電商環(huán)境下HX會計(jì)師事務(wù)所存在的審計(jì)風(fēng)險(xiǎn),提出相應(yīng)的對策,以降低事務(wù)所的審計(jì)風(fēng)險(xiǎn),提高審計(jì)質(zhì)量。第六部分結(jié)束語對全文內(nèi)容作出總結(jié)。
[Abstract]:With the help of the rapid development of network and information technology since the 21st century, the development of China's economy has gradually taken on the trend of "e-commerce". To become an important participant in China's new economic pattern. The volume of e-commerce transactions in the first six months of 2016 reached 1.05 billion yuan, up 37.6 percent from a year earlier, according to the China E-Commerce Research Center. E-commerce, as a "green industry," will give full play to its industrial advantages, drive the trend of e-commerce among the whole people. B2B e-commerce continues to help the economy, and the rapid growth of cross-border e-commerce imports and exports will gradually expand the B2C network retail market, and rural e-commerce will achieve initial results. This series of dynamic, based on electronic commerce, has deeply affected the management strategy and operation mode of industries and traditional enterprises in various fields. At the same time, the audit work closely linked with the development of enterprises is also affected by the very obvious impact of e-commerce. The characteristics of electronic commerce systematization, paperless and information make the audit risk factors more complicated. The audit methods and techniques used in traditional enterprises have been difficult to adapt to these changes. The auditor's practice ability also receives unprecedented challenge. Therefore, it is of great significance to study how accounting firms identify, analyze and minimize audit risks and enhance their competitive strength under the background of e-commerce. Based on the theoretical and practical significance of the study, this paper selects HX, a medium-sized accounting firm, as the object of study, starting from the theory of electronic commerce and audit risk, through the literature research method, The research methods combined with theory and practice and the case study method are summarized and summarized. On the basis of the original research results in the field, combined with the accounting firm's own situation and specific business, This paper analyzes the causes of new audit risks and puts forward countermeasures. The main content of this paper is divided into six parts. The first part mainly introduces the research background and significance of the topic, reviews the relevant literature at home and abroad, and summarizes the research methods and contents of this paper. The second part describes the concept and characteristics of electronic commerce, audit risk, and the theoretical basis of audit risk under the environment of electronic commerce. The third part briefly introduces the basic situation of HX accounting firm, then describes the current situation of E-commerce audit of HX accounting firm, and finally points out the factors that affect the audit risk of HX accounting firm under the environment of electronic commerce. The fourth part analyzes the causes of audit risk of HX accounting firm under the environment of ecommerce. The fifth part puts forward the corresponding countermeasures to reduce the audit risk and improve the audit quality of HX accounting firm under the environment of e-commerce. The sixth part concludes the content of the paper.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F233;F239.4

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