题目：B2C模式下电子商务审计风险及其对策分析摘要伴随互联网和其技术的持续发展，电子商务在经济发展和现实生活中得到普遍使用。上述变化给注册会计师的工作带来负面影响，原本的审计观点需要持续补充与健全才可以尽早满足当前社会环境中的工作需求。本文在汇总各个国家研究审计风险的现有结果上，得知大多数专家只是对审计风险进行理论分析，然而并未关注到电子商务业务内相关风险的出现和其成因等内容。所以，本文尝试从宏观环境、审计主体与相关人员三部分着手在全新环境中深入研究审计风险现状和其成因，且指出合理的防范举措。以期利用本文分析，可以为当前注册会计师与会计师事务所预防电子商务审计风险和相关组织做出合理决定提供相应的依据。关键词：B2C;电子商务;审计风险;风险控制ABSTRACTWiththerapiddevelopmentofInternetandnetworktechnology,E-commerceiswidelyusedinenterprisesandindividuals.TheseimpactonCPAAuditbringsgreatchallenges,theoriginalaudittheorymustbesupplementedandperfectedtoadapttoe-commerceenvironmentaudit.Onthebasisofsummarizingtheresearchontheauditriskofelectroniccommerceathomeandabroad,thispaperfindsthatmostofthemareaimedatthetheoreticalresearchofauditrisk,whiletheresearchontheformation,causesandpreventionofauditriskinE-commercebusinessisnotmuch.Therefore,thispaperattemptstoanalyzetheformationofauditriskanditscausesintheenvironmentofenvironment,auditobjectandauditorthree,andputsforwardcorrespondingriskpreventionmeasures.Itishopedthatthroughthisresearch,itcanprovideusefulreferenceforthegeneralCPAandCPAfirmstopreventtheriskofelectroniccommerceauditandtherelevantdepartmentstomakedecision..Keywords:B2C;e-commerce;auditrisk;riskcontrol.目录摘要.........................................................................................................................................IABSTRACT.............................................................................................................................II1绪论......................................................................................................................................11.1论文研究的背景和意义.................................................................................................11.1.1论文研究的背景.......................................................................................................11.1.2论文研究的意义.......................................................................................................11.2国内外研究情况.............................................................................................................21.2.1国内研究综述..............................................................................................................21.2.2国外研究综述..............................................................................................................41.3研究的内容和方法.........................................................................................................51.3.1研究的内容..................................................................................................................51.3.2研究的方法..................................................................................................................52电子商务和审计风险概述....................................................................................................72.1电子商务概述................................................................................................................
