拼多多“百亿补贴”业务审计风险的识别与防范  

Identification and Prevention of Business Audit Risk of PDD’s“10 billion Subsidy”

作　　者：李丹丹 刘正军 LI Dan-dan;LIU Zheng-jun(College of Economics and Trade,Hunan University of Technology,Zhuzhou 412007)

机构地区：[1]湖南工业大学经济与贸易学院

出　　处：《财务与金融》2022年第6期17-22,31,共7页Accounting and Finance

摘　　要：在新冠疫情的背景下,全民网络购物已经成为社会公众的常态化现象,推动了电子商务企业蓬勃发展。但随着电子商务企业不断催生新兴业务板块,审计的内容、范围和方法都发生了不同程度的变化,如何有效地开展审计工作,降低审计风险,为市场持续焕发活力提供源动力,是亟待解决的问题。本文对拼多多旗下爆火的“百亿补贴”业务特性进行阐述,据此分析审计过程中所面临的审计风险,最后提出有效的防范措施,以期为审计人员开展审计工作提供参考。In the context of the COVID-19,universal online shopping has become a normalized phenomenon for the public,which promotes the vigorous development of e-commerce enterprises.But as e-commerce enterprises continue to spawn new business segments,scope and methods of auditing have changed to varying degrees,and the question of how to effectively conduct audits,reduce audit risks and provide a source of motivation for the continuous vitality of the economic market needs to be addressed.This paper describes the business characteristics of"ten billion subsidy"of Pinduoduo,analyzes the audit risks faced in the audit process,and finally puts forward effective preventive measures,in order to provide reference for auditors to carry out audit work.

关 键 词：百亿补贴 审计风险 重大错报风险 检查风险 

分 类 号：F230[经济管理—会计学]