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Research on Audit Risk of E-commerce Enterprises: A case Analysis of Alibaba Group

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DOI: 10.23977/wepm2020.015


Shengyuan Liu

Corresponding Author

Shengyuan Liu


Compared with traditional enterprises, e-commerce enterprises have the characteristics of open Internet, paperless, and electronic payment. With the increasing applications of Internet, the scope of e-commerce is gradually expanding, and developing rapidly. Different from traditional enterprises, e-commerce enterprises will inevitably bring new impact on the original audit theory and technology. At the same time, there is a relative lack of auditors with e-commerce audit experience and capabilities in China's local accounting firms, which leads to the risk in conducting audits of e-commerce companies. This paper selects Alibaba Group, a leading enterprise in China's e-commerce field, as a case study object to conduct an in-depth exploration of the audit risks and countermeasures of e-commerce enterprises in China.


E-commerce enterprise, Audit risk, Audit risk control

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