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新零售企业审计风险特性与防范策略探究

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随着互联网技术的迅猛发展,传统零售企业受到冲击,以互联网为依托的新零售企业则迅速崛起,成为推动经济增长的新动力.与传统零售企业相比,新零售企业的审计环境更加复杂,审计风险显著增加,对审计工作提出了极大挑战.文章从新零售企业的审计风险特性展开分析,讨论了新零售企业审计风险防范现状,并提出了一系列有效的风险防范措施.
Exploring the Characteristics of Audit Risks and Prevention Strategies in New Retail Enterprises
With the rapid development of internet technology,traditional retail enterprises have been greatly impacted,while new retail enterprises relying on the internet have rapidly emerged,becoming a new driving force for economic growth.Compared with traditional retail enterprises,the audit environment of new retail enterprises is more complex,and audit risks have increased significantly,posing great challenges to audit work.This article analyzes the characteristics of audit risks in new retail enterprises,discusses the current situation of audit risk prevention,and proposes a series of effective risk prevention measures.

new retailaudit riskrisk prevention

朱梦真

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中原工学院 经济管理学院,河南 郑州 451100

新零售 审计风险 风险防范

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(23)