Analysis of the Audit Dilemmas and Integrated Countermeasures for E-commerce Enterprises

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Authors: Ping Chen
Cited by: 0

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