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.
作者
吴雅琴
刘璐
Wu Ya-qin;Liu Lu(Bohai University,Jinzhou Liaoning 121000,China)
出处
《铜陵学院学报》
2019年第1期48-50,73,共4页
Journal of Tongling University
