Analysis of the Audit Dilemmas and Integrated Countermeasures for E-commerce Enterprises
Abstract
In recent years, the rapid development of e-commerce has transformed enterprises' management concepts and accounting models, posing a significant impact on the traditional audit model. Analyzing the current dilemmas of e-commerce enterprise audits and exploring corresponding solutions is therefore of great practical significance. This paper is structured into five core parts: the first part outlines the research background, significance, and domestic and foreign research status; the second part clarifies the definition and main characteristics of e-commerce enterprises, and analyzes new challenges for audit work; the third part deeply examines specific audit dilemmas; the fourth part proposes targeted solutions; the fifth part concludes with the core research findings and practical value.
Fields of Study & Subjects
Auditing
Earnings Management
Governance
Accounting and Financial Management
E-commerce and Technology Innovations
Publication details
- Journal / source
- Modern economic management forum.
- Volume
- 3
- Issue
- 1
- Publication date
- 19 January 2026
- Language
- EN