Risk Analysis of Auditing Caused by the Development of E-commerce

DOI

10.2991/etmhs-18.2018.95How to use a DOI?

Keywords

e-commerce, audit development, internet.

Abstract

More and more enterprises use e-commerce to carry out business activities. Compared with traditional enterprises, e-commerce enterprises have their own unique characteristics, and thus have different effects on auditing. It expands the scope and the content of the audit, injects new vitality into the audit.However, at the same time it increases the risk of the audit and raises new requirements and challenges in the audit. Auditors should fully consider the particularity of the e-commerce industry when carrying out the audit work. They should not only consider the characteristics of the industry, but also consider the impact of changes in the audit environment, audit content and audit risk.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - YangYue Zhang
PY  - 2018/04
DA  - 2018/04
TI  - Risk Analysis of Auditing Caused by the Development of E-commerce
BT  - Proceedings of the 2018 4th International Conference on Education Technology, Management and Humanities Science (ETMHS 2018)
PB  - Atlantis Press
SP  - 442
EP  - 445
SN  - 2352-5398
UR  - https://doi.org/10.2991/etmhs-18.2018.95
DO  - 10.2991/etmhs-18.2018.95
ID  - Zhang2018/04
ER  -