摘要
近年来,二手市场呈现一片蓝海,众多二手交易App涌现,为消费者提供了一个个出售闲置物品的平台。然而,由于交易过程中买卖双方的信息不对称,买家被卖家欺骗的案例屡屡出现,双方产生信任危机,一定程度上阻碍了二手市场的发展。故二手市场需要一个独立的、公正的中介机构对卖方信用进行认证,以此提高交易者的信心,注册会计师就可以承担这个审计认证的工作。随着大智移云技术的快速发展,越来越多的领域掀起产业变革,这也推动了审计行业的发展,为审计认证提供了新思路。
In recent years,the second-hand market presents a blue ocean,and many second-hand trading Apps emerge,providing a platform for consumers to sell idle goods.However,due to the asymmetric information between the buyer and the seller in the transaction process,the cases of buyers being cheated by the seller often appear,resulting in the trust crisis between the two sides,which hinders the development of the second-hand market to a certain extent.Therefore,the second-hand market needs an independent and impartial intermediary to authenticate the seller's credit,so as to improve the confidence of traders,and the certified public accountant can undertake the role of audit authentication.With the rapid development of big data,artificial intelligence,mobile Internet and cloud computing technology,more and more fields set off industrial changes,which also promoted the development of the audit industry and provided new ideas for audit certification.
作者
程豫皖
Cheng Yuwan(Nanjing Audit University,Nanjing,Jiangsu,211815)
出处
《市场周刊》
2021年第10期112-114,167,共4页
Market Weekly
基金
南京审计大学大学生创新创业训练计划项目“基于大智移云技术的二手闲置物品在线交易平台卖方信用审计认证研究——以闲鱼平台为例”研究成果。
关键词
审计认证
二手交易
大智移云
卖方信用评价体系
audit certification
second-hand transactions
big data,artificial intelligence,mobile Internet and cloud computing technology
seller credit evaluation system
