基于数据审计模式的新零售行业审计风险分析  

Audit Risk Analysis of New Retail Industry Based on Data Audit Model

作　　者：冯梦静 李姣姣 FENG Mengjing;LI Jiaojiao(School of Business,Southwest University of Political Science and Law,Chongqing 401120,China;Audit and Legal Research Center of Southwest University of Political Science and Law,Chongqing 401120,China)

机构地区：[1]西南政法大学商学院,重庆401120 [2]西南政法大学审计与法治研究中心,重庆401120

出　　处：《中国证券期货》2023年第1期42-50,共9页Securities & Futures of China

摘　　要：零售业的发展截至目前分为三个阶段:传统零售业、电子商务的O2O模式以及当下的新零售商业模式。自2016年“新零售”概念被提出,国家相继发布了相关推动新零售转型的方案意见,凸显新零售行业的发展对国民经济的深远影响。新零售“线上线下供应链融合”的商业模式决定了其与大数据技术息息相关,因此传统的审计思维和审计方式难以应对新零售的线上交易风险,而数据审计模式成为一种趋势,但也面临各种挑战与危机。本文研究数据审计模式对新零售企业审计风险的影响,并从审计风险模型的三大风险层次总结新零售企业审计风险现状,最后提出相应的意见措施,完善审计风险理论模型,为实务工作提供参考。Up to now,the development of retail industry has been divided into three stages:the traditional retail industry,the 020 model of e-commerce and the current new retail business model.Since 2016,when the concept of“new retail”was put forward,the country has successively issued proposals and opinions on promoting the transformation of new retail,which fully shows the far-reaching impact of the development of the new retail industry on the national economy.The business model of"online and offline supply chain integration"of new retail determines that it is closely related to big data technology.Therefore,traditional audit thinking and audit methods are difficult to adapt to the online transaction risks of new retail,and the data audit model has become a trend,but there are also various challenges and crises.This paper studies the impact of the data audit model on the audit risk of new retail enterprises,explores the current situation of audit risk of new retail enterprises from the three risk levels of the audit risk model,and puts forward corresponding suggestions and measures,in order to improve the audit risk theoretical model,and provide reference for practical work.

关 键 词：数据审计模式 新零售业 审计风险 

分 类 号：F23[经济管理—会计学]