New Retail Enterprise Income Audit Risk Identification and Countermeasures—A Case Study on Company Y
With the wide application of digital technology,the traditional physical retail industry has accelerated to online and offline channels.The transformation of the"new retail model"with the deep integration of supporting services,the variety of commodities and the diversification of sales channels of new retail enterprises directly affect the identification and judgment of the income audit risk of new retail enterprises,resulting in the increase of the income audit risk of enterprises.This paper uses the case analysis method to analyze the revenue audit risks faced by enterprises from the perspective of business model,and puts forward risk prevention measures from the aspects of strengthening the rationality of revenue recognition,ensuring the authenticity of business income,and improving the reliability of revenue data sources.
New retail enterprisesIncome auditRisk identificationRisk prevention
NETL
NSTL
万方数据
