网络数据失真视角下电子商务企业大数据审计研究  

Research on Big Data Audit of E-commerce Enterprises from the Perspective of Network Data Distortion

作　　者：吴雅琴[1] 刘璐[1] Wu Ya-qin;Liu Lu(Bohai University,Jinzhou Liaoning 121000,China)

机构地区：[1]渤海大学

出　　处：《铜陵学院学报》2019年第1期48-50,73,共4页Journal of Tongling University

摘　　要：网络数据造假问题日益突出,相应带来的审计风险也逐渐加大。文章以电子数据为主的电子商务企业为例,通过探究网络数据失真背景下的电子商务企业大数据审计,以避免审计风险,提出了对应的解决措施,为相关部门和企业良性发展提出建议。The problem of network data falsification is becoming more and more prominent, and the corresponding audit risk is gradually increasing. Taking electronic data-based e-commerce enterprises as an example, this paper probes into the big data audit of e-commerce enterprises under the background of network data distortion to avoid the audit risk, and provides some important suggestions for the benign development of related departments and enterprises.

关 键 词：网络数据 电子商务 大数据审计 

分 类 号：F239.42[经济管理—会计学]