摘 要随着互联网信息技术的发展和经济全球化的影响，我国电子商务进入发展的高峰期，于此同时，也给我国的审计工作带来了新的挑战。与传统企业相比，电子商务企业的交易模式发生了改变，直接依靠互联网平台进行交易，因此产生的交易数据都是电子化、网络化的，容易被纂改和删除，从而给我国审计人员鉴别电子数据的真实性和准确性提高了难度，也增加了审计风险。另外，由于我国电子商务审计起步较晚，相关法律法规不健全，运营环境不稳定，内部控制薄弱，缺乏专业的审计人员等问题，导致我国审计工作的风险和难度都被提高。为了降低审计风险的概率，我国应该建立完善的法律法规，提高电商运营环境的稳定性，加强企业内部控制制度，培养专业的审计人员等措施。通过本文的研究，可以给我国的审计系统提出合理化的建议。本文首先对电子商务环境下的审计风险进行简单的概述，了解其概念、内容和特征；其次阐述了电子商务环境下产生审计风险的原因；最后通过分析提出应对电子商务环境下审计风险的措施。关键词：电子商务；审计风险；审计准则；内部控制制度AbstractWith the development of Internet information technology and the impact of economic globalization, China's e-commerce has entered the peak period of development. At the same time, it has also brought new challenges to China's audit work. Compared with the traditional enterprise, e-commerce enterprise's trading pattern changed, directly depend on the Internet trading platform, therefore the transaction data is digital, networked, easy to alteration and delete, thus to our country the auditor to identify the authenticity of electronic data and accuracy increased difficulty, also increases the audit risk. In addition, due to the late start of China's e-commerce audit, the relevant laws and regulations are not sound, the operation environment is not stable, the internal control is weak, lack of professional auditors and other problems, resulting in the risk and difficulty of China's audit work has been increased. In order to reduce the probability of a...
