大数据环境下新零售企业审计风险防范研究.docx

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Abstract

Asalinkbetweenproducersandconsumers,theretailindustryhasalwaysplayedanimportantroleinthenationaleconomy.Promotingthehealthydevelopmentoftheretailindustryisofgreatsignificanceforstimulatingdomesticdemandanddrivingproduction.Inrecentyears,Chinastraditionalphysicalretailindustryreliesonasinglephysicalstoreoperationmodel,withrelativelyfixedsalesscenariosandlimitedexperienceservices.Meanwhile,onlineretailcanrealizeprecisemarketingandpersonalizedservicethroughsocialmedia,onlineplatformsandotherchannels.Inthiscontext,thenewretailmodel,whichdeeplyintegratesonlineandofflinechannelsandsupportingservices,emergedatthehistoricmomentandquicklybecamethefocusofthecapitalmarket.Moreandmoreretailersbegintotrytotransformthenewretail.

Basedonthemodernrisk-orientedaudittheory,thispapercomprehensivelyusestheliteratureresearchmethodandthecaseanalysismethodtodeeplyanalyzetheauditrisksofretailenterprisesunderthenewretailmodelfromthemacrolevel.Especiallyinthecontextofthenewretailtransformation,theauditeesmayfacemorecomplexbusinessmodelsandhigherfraudrisks,whichallneedtobepaidcloseattentiontobytheauditors.DahuaAccountingFirmmentionedinordertofurtherrefinetheauditsituationofthreesquirrels,thispapertakesthewell-knowndomesticretailenterprisethreesquirrelsasanexample,anddiscussesthespecificauditrisksthattraditionalretailersmayfaceafterthetransformationtothenewretailmodel.

Keywords:Newretailmodel;Retailenterprise;Auditrisk;

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目录

TOC\o1-3\h\z\u

4278摘要 I

25492Abstract II

174681绪论 1

318571.1研究背景 1

213681.2研究目的和意义 1

258231.2.1研究目的 1

278791.2.2研究意义 1

248441.3国内外研究现状 2

238271.3.1国外的研究现状 2

102491.3.2国内的研究现状 2

288561.4研究内容和方法 3

97001.4.1研究内容 3

299241.4.2研究方法 4

101852大数据环境下