题目:浅析电子商务行业财务报表审计的重要性摘要互联网技术的提升和商业的融合，促进电子商务的出现，尤其是淘宝、京东等大型商务平台的出现，电子商务行业如潮水般迅速发展壮大。电子商务行业的发展打破了传统的商业模式，其特点也导致财务报表的问题加大和风险具有隐秘性，给电子商务行业财务报表审计工作带来了巨大的挑战。文章从电子商务和现代审计的关系出发，通过对电子商务行业财务报表审计的现状进行分析，并发现目前电子商务行业财务报表审计应用的问题，进而提出了相应的意见和建议。强调研究在电子商务行业财务报表审计的重要性，为以后工作中审计工作重要性起到警示作用，以引起国家和社会的重视，出台更多的法律法规和规范性文件。关键词：电子商务；财务报表；风险防范；审计AbstractThepromotionofInternettechnologyandtheintegrationofcommerce,promotetheemergenceofe-commerce,especiallytheemergenceofTaobao,Jingdongandotherlargebusinessplatforms,e-commerceindustrylikeatideofrapiddevelopmentandgrowth.Thedevelopmentofe-commerceindustryhasbrokenthetraditionalbusinessmodel,anditscharacteristicsalsoleadtotheincreaseoftheproblemoffinancialstatementsandtheriskofsecrecy,whichbringsgreatchallengestotheauditoffinancialstatementsofe-commerceindustry.Basedontherelationshipbetweene-commerceandmodernauditing,thispaperanalyzesthecurrentsituationofauditingfinancialstatementsine-commerceindustry,findsouttheproblemsintheapplicationofauditingfinancialstatementsine-commerceindustry,andthenputsforwardcorrespondingopinionsandsuggestions.Itemphasizestheimportanceofstudyingtheauditoffinancialstatementsinthee-commerceindustry,soastoplayawarningrolefortheimportanceofauditinthefuturework,soastoarousetheattentionofthecountryandsocietyandintroducemorelaws,regulationsandnormativedocuments.Keywords:E-commerce;Financialstatements;Riskprevention;Audit目录绪论...............................................................................................................1一、电子商务行业财务报表审计的重要性相关概念阐述...........................1（一）电子商务理论................................................................................1（二）财务报表审计的重要性................................................................1（三）电子商务对审计的影响................................................................2（四）电子商务对财务报表审计重要性的影响....................................2二、案例分析-以京东为例..............................................................................3（一）京东集团的概述............................................................................3（二）经营中存在的问题分析................................................................3（三）京东财务报表审计情况概况........................................................4三、在京东财务报表审计中发现的问题.......................................................5（一）电子商务行业财务报表审计的范围和方法有待优化................5（二）审计人员对电子商务行业财务报表审计的重要性的重视程度不足............................................................................................................5（三）电子商务行业审计人员人才缺乏................................................5（四）函证等多种取证方法有所不足....................................................6四、电子商务行业财务报表审计中问题发展的优化建议...........................6（一）优化电子商务行业财务报表审计的程序....................................6（二）提升审计人员对电子商务行业财务报表审计的重...
