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Geological and Mining Engineering

Geological and Mining Engineering (GME), published by Scineer Publishing PTE. LTD, is an open-access journal. GME is devoted to publish geological and mining engineering related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on geological and mining engineering throughout the world. GME welcomes all original

ISSN: 3029-1887(P)

3029-2034(O)

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Food Safety and Quality

Food Safety and Quality (FSQ), published by Scineer Publishing PTE. LTD, is an open-access journal. FSQ is devoted to publish food safety and quality related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on food safety and quality throughout the world. FSQ welcomes all original manuscripts that do not be published in any other journals.

ISSN: 3029-2115(P)

3029-2123(O)

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Hydraulic Engineering and Power Research

Hydraulic Engineering and Power Research (HEPR), published by Scineer Publishing PTE. LTD, is an open-access journal. HEPR is devoted to publish hydraulic engineering and power related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on hydraulic engineering and power throughout the world. HEPR welcomes all original manuscripts that do not be published in any other journals.Â

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Â Â Â Â ISSN: 3029-2158(P)

Â Â Â Â Â Â Â Â Â 3029-2166(O)

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Medical and Health Research

Medical and Health Research (MHR), published by Scineer Publishing PTE. LTD, is an open-access journal. MHR is devoted to publish medicine related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on medicine throughout the world. MHR welcomes all original manuscripts that do not be published in any other journals.Â

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Â Â Â Â ISSN: 3029-2190(P)

Â Â Â Â Â Â Â Â Â 3029-2204(O)

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Practical Medical Research

Practical Medical Research (PMR), published by Scineer Publishing PTE. LTD, is an open-access journal. PMR is devoted to publish medicine related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on medicine throughout the world. PMR welcomes all original manuscripts that do not be published in any other journals.Â

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Â Â Â Â ISSN: 3029-2085(P)

Â Â Â Â Â Â Â Â Â Â 3029-2093(O)

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Forum on Research and Innovation Management

Forum on Research and Innovation Management (FRIM), published by Scineer Publishing PTE. LTD, is an open-access journal. FRIM is devoted to publish research and innovation management related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on research and innovation management throughout the world. FRIM welcomes all original manuscripts that do not be published in any other journals.Â

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Â Â Â Â ISSN: 3029-1933(P)

Â Â Â Â Â Â Â Â Â 3029-1984(O)

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Construction Safety Technology and Management

Construction Safety Technology and Management (CSTM), published by Scineer Publishing PTE. LTD, is an open-access journal. CSTM is devoted to publish construction safety technology and management related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on construction safety technology and management throughout the world. CSTM welcomes all original manuscripts that do not be published in any other journals.Â

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Â Â Â Â Â ISSN: 3029-2069(P)

Â Â Â Â Â Â Â Â Â Â Â 3029-2077(O)

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Industrial Technology Research

Industrial Technology Research (ITR), published by Scineer Publishing PTE. LTD, is an open-access journal. ITR is devoted to publish industrial technology related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on industrial technology throughout the world. ITR welcomes all original manuscripts that do not be published in any other journals.

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Â Â Â Â ISSN: 3029-1895(P)

Â Â Â Â Â Â Â Â Â Â 3029-2026(O)

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Environmental Protection and Health

Environmental Protection and Health (EPH), published by Scineer Publishing PTE. LTD, is an open-access journal. EPH is devoted to publish environmental protection and health related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on environmental protection and health throughout the world. EPH welcomes all original manuscripts that do not be published in any other journals.Â

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Â Â Â Â ISSN: 3029-1909(P)

Â Â Â Â Â Â Â Â Â 3029-2018(O)

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Artificial Intelligence Technology Research

Artificial Intelligence Technology Research (AITR), published by Scineer Publishing PTE. LTD, is an open-access journal. AITR is devoted to publish artificial intelligence technology related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on artificial intelligence technology throughout the world. AITR welcomes all original manuscripts that do not be published in any other journals.Â

Â Â Â Â ISSN: 3029-1968(O)

Â Â Â Â Â Â Â Â Â 3029-195X(P)
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Curriculum Learning and Exploration

Curriculum Learning and Exploration (CLE), published by Scineer Publishing PTE. LTD, is an open-access journal. CLE is devoted to publish curriculum related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on curriculum throughout the world. CLE welcomes all original manuscripts that do not be published in any other journals.Â

Â Â Â Â ISSN: 3029-1976(O)

Â Â Â Â Â Â Â Â Â 3029-1941(P)
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Evaluation of Educational Research

Evaluation of Educational Research (EER), published by Scineer Publishing PTE. LTD, is an open-access journal. EER is devoted to publish education related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on education throughout the world. EER welcomes all original manuscripts that do not be published in any other journals.

Â Â Â Â ISSN: 3029-1992(O)

Â Â Â Â Â Â Â Â Â 3029-1925(P)
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World Education Forum

World Education Forum (WEF), published by Scineer Publishing PTE. LTD, is an open-access journal. WEF is devoted to publish education related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on education throughout the world. WEF welcomes all original manuscripts that do not be published in any other journals.

Â Â Â Â ISSN: 3029-214X(O)

Â Â Â Â Â Â Â Â Â 3029-2131(P)

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New Explorations in Education and Teaching

New Explorations in Education and Teaching (NEET), published by Scineer Publishing PTE. LTD, is an open-access journal. NEET is devoted to publish education related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on education throughout the world. NEET welcomes all original manuscripts that do not be published in any other journals.Â

Â Â Â Â ISSN: 3029-200X(O)

Â Â Â Â Â Â Â Â Â 3029-1917(P)

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Modern Economic Management Forum

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Modern Economic Management Forum (MEMF), published by Scineer Publishing PTE. LTD, is an open-access journal. MEMF is devoted to publish modern economic management related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on economic management throughout the world. MEMF welcomes all original manuscripts that do not be published in any other journals.Â

Â Â Â Â ISSN: 3029-2182(O)

Â Â Â Â Â Â Â Â Â 3029-2174(P)

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Research and Commentary on Humanities and Arts

Research and Commentary on Humanities and ArtsÂ (RCHA), published by Scineer Publishing PTE. LTD, is an open-access journal. RCHA is devoted to publish humanities and arts related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on humanities and arts throughout the world. RCHA welcomes all original manuscripts that do not be published in any other journals.Â

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Â Â Â Â Â Â ISSN: 3029-2050(O)

Â Â Â Â Â Â Â Â Â Â Â 3029-2042(P)

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Scineer Publishing is a publisher of open access journals. Covering various disciplines and promoting interdisciplinary development, Scineer Publishing adheres to a principle of respecting academics, and publishes insightful and rigorous academic research contents.

12 Eu Tong Sen Street, #07-168, Singapore 059819

E-mail: scineerpub@126.com

Copyright © 2023 Scineer Publishing Pte. Ltd.

Analysis of the Audit Dilemmas and Integrated Countermeasures for E-commerce Enterprises

Ping Chen

Abstract

In recent years, the rapid development of e-commerce has transformed enterprises' management concepts and accounting models,
posing a significant impact on the traditional audit model. Analyzing the current dilemmas of e-commerce enterprise audits and exploring
corresponding solutions is therefore of great practical significance. This paper is structured into five core parts: the first part outlines the research background, significance, and domestic and foreign research status; the second part clarifies the definition and main characteristics of
e-commerce enterprises, and analyzes new challenges for audit work; the third part deeply examines specific audit dilemmas; the fourth part
proposes targeted solutions; the fifth part concludes with the core research findings and practical value.

Keywords

E-commerce Enterprises; External Audit; Accounting Firms; Audit Dilemmas; Countermeasures

Full Text:

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Included Database

References

[1] Abdusalam Mamatursun. Identification and Prevention of Audit Risks in E-commerce Enterprises[J]. Accountant, 2020(17):55-57.

[2] Cheng Weiwei. Brief Analysis of Audit Risk Prevention for E-commerce Enterprises Under the Background of Big Data[J]. Accounting

Learning, 2021(22):118-120.

[3] Hong Cuina, Chu Dandan. Audit Risks and Prevention of E-commerce Enterprises[J]. Today's Wealth (China Intellectual Property),

2022(02):121-123.

[4] He Li'ou. Discussion on Enterprise Auditing in the E-commerce Environment[J]. China Market, 2020(03):189-190.

[5] Yang Xi. Discussion on Audit Models in the E-commerce Environment[J]. Tax Payment, 2018, 12(26):188.

[6] Bai Dongrui. Analysis and Prevention of Audit Risks in E-commerce Enterprises - Taking JD.com as an Example[J]. Finance and

Accounting Monthly, 2018(05):137-141.

[7] Zhao Xiaoyu. Problems and Countermeasures of Audit Risks in the E-commerce Environment[J]. Market Modernization, 2017(01):48-49.

[8] Xue Di. Research on Audit Risks in the E-commerce Industry Under the Internet Background[J]. Investment and Entrepreneurship,

2021, 32(24):132-134.

[9] Qian Min. Research on Audit Risks of E-commerce Enterprises in China - Taking Enterprise A as an Example[J]. Auditing and Finance,

2021(06):28-30.

[10] Yang Xiaochen, Wu Ruixuan. Brief Analysis of the Impact of E-commerce on Auditing[J]. Modern Business, 2016(17):157-158.

[11] Tian Mi, Ma Lei, Wang Chan. Research on Audit Risks and Controls in the E-commerce Environment[J]. E-commerce, 2014(11):11-12.

[12] Hong Huiling. Research on Audit Risks and Countermeasures of E-commerce Enterprises[J]. Assets and Finances of Administrative

Institutions, 2022(21):105-107.

[13] Zhang Xiaohong. Exploration of Financial Report Audit Risks in E-commerce Enterprises[J]. Auditing and Finance, 2022(07):15-17.

[14] Zhong Sijia, Zheng Shuang. A Brief Discussion on Financial Report Audit Risks of Internet E-commerce Enterprises[J]. Marketing

Industry, 2021(39):78-79.

[15] Dong Pingling. Research on Enterprise Audit Risks and Countermeasures Based on E-commerce[J]. Market Modernization,

2020(17):39-41.

[16] Jagdish PATHAK, Mary LIND, Mohammad ABDOLMOHAMMADI. E-Commerce Audit Judgment Expertise: Does Expertise in

System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?[J]. Informatica

Economica Journal, 2010, 14(1).

[17] El-Hussein E. El-Masry, Jacqueline L. Reck. Continuous Online Auditing as a Response to the Sarbanes-Oxley Act[J]. Managerial

Auditing Journal, 2008, 23(8).

[18] Kotb Amr, Roberts Clare. The Impact of E-Business on the Audit Process: An Investigation of the Factors Leading to Change[J].

International Journal of Auditing, 2011, 15(2).

[19] Floarea NASTASE, Pavel NASTASE, Robert SOVA. Information Security Audit in E-business Applications[J]. Informatica Economica

Journal, 2007, XI(1).

[20] Lata Sharma. Impact of E-Commerce on Auditing[J]. Asian Journal of Research in Banking and Finance, 2015, 5(7).

[21] Steve G. Sutton, Clark Hampton. Risk Assessment in an Extended Enterprise Environment: Redefining the Audit Model[J]. International

Journal of Accounting Information Systems, 2003, 4(1).

DOI: http://dx.doi.org/10.70711/memf.v3i1.8476

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Scineer Publishing is a publisher of open access journals. Covering various disciplines and promoting interdisciplinary development, Scineer Publishing adheres to a principle of respecting academics, and publishes insightful and rigorous academic research contents.

12 Eu Tong Sen Street, #07-168, Singapore 059819

E-mail: scineerpub@126.com

Copyright © 2023 Scineer Publishing Pte. Ltd.