Risk Analysis of Auditing Caused by the Development of E-commerce
Available Online April 2018.
- https://doi.org/10.2991/etmhs-18.2018.95How to use a DOI?
- e-commerce, audit development, internet.
- 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.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - YangYue Zhang PY - 2018/04 DA - 2018/04 TI - Risk Analysis of Auditing Caused by the Development of E-commerce BT - 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 - https://doi.org/10.2991/etmhs-18.2018.95 ID - Zhang2018/04 ER -