2006Journal of Fujian School of Administration and Fujian Institute of Economics and ManagementRequires access

Research on the Audit Risk in the E-business Environment

Gao Gui-lua

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Abstract

In the e-business environment,operating procedure and management system of the enterprises has undergone major changes and accounting information systems developed from manual mode to automatic mode progressively.Audit risks include inherit risk,control risk and inspection risk have become more and more complicated and more different to control the risks of e-commerce audit.Therefore,a full understanding of the causes and characteristics of audit risk,and taking effective measures to reduce the risk,is of great significance.

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What this paper is about

In the e-business environment,operating procedure and management system of the enterprises has undergone major changes and accounting information systems developed from manual mode to automatic mode progressively.Audit risks include inherit risk,control risk and inspection risk have become more and more complicated and more different to control the risks of e-commerce audit.Therefore,a full understanding of the causes and characteristics of audit risk,and taking effective measures to reduce the risk,is of great significance.

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Available abstract

In the e-business environment,operating procedure and management system of the enterprises has undergone major changes and accounting information systems developed from manual mode to automatic mode progressively.Audit risks include inherit risk,control risk and inspection risk have become more and more complicated and more different to control the risks of e-commerce audit.Therefore,a full understanding of the causes and characteristics of audit risk,and taking effective measures to reduce the risk,is of great significance.

Key concepts: Audit risk, Audit, Business, Business risks, Risk management, Internal audit, Risk analysis (engineering), Audit plan

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