新零售企业收入审计风险识别与应对——以Y公司为例  

New Retail Enterprise Income Audit Risk Identification and Countermeasures-A Case Study on Company Y

作　　者：邹岚涛 姜波[2] ZOU Lantao;JIANG Bo(Business School,Zhengzhou Institute of Aeronautical Industry Management,Zhengzhou 450046,China;Agricultural Bank of China Limited Audit Bureau Direct Branch,Beijing 100036,China)

机构地区：[1]郑州航空工业管理学院商学院,郑州450046 [2]中国农业银行股份有限公司总行审计局直属分局,北京100036

出　　处：《经济研究导刊》2024年第22期110-113,共4页Economic Research Guide

基　　金：广东省普通高校青年创新人才类项目(2022WQNCX100)。

摘　　要：随着数字化技术的广泛应用,传统实体零售业加快向以线上线下渠道及配套服务深度融合的“新零售模式”转型,新零售企业商品种类繁杂、销售渠道多样化,直接影响到新零售企业收入审计风险的识别和判断,导致企业的收入审计风险提高。因此,通过运用案例分析法,从经营业务模式视角分析企业面临的收入审计风险点,并从增强收入确认的合理性、保证业务收入的真实性、提升收入数据来源的可靠性等方面提出风险应对措施。With the wide application of digital technology,the traditional physical retail industry has accelerated to online and offline channels.The transformation of the“new retail model”with the deep integration of supporting services,the variety of commodities and the diversification of sales channels of new retail enterprises directly affect the identification and judgment of the income audit risk of new retail enterprises,resulting in the increase of the income audit risk of enterprises.This paper uses the case analysis method to analyze the revenue audit risks faced by enterprises from the perspective of business model,and puts forward risk prevention measures from the aspects of strengthening the rationality of revenue recognition,ensuring the authenticity of business income,and improving the reliability of revenue data sources.

关 键 词：新零售企业 收入审计 风险识别 应对措施 

分 类 号：F239.4[经济管理—会计学] F721[经济管理—国民经济]