Research on the Audit Risk of Enterprises under the Internet Retail Mode—Taking Bestore as an Example

互联网零售企业崛起，因其与传统零售经营模式不同，审计风险识别与防范困难，相关研究意义重大。本文以良品铺子为例，运用案例研究法和AHP模糊综合评价法，先阐述研究现状，界定概念并识别审计风险，构建评估框架；再基于风险导向审计理论，从多视角定量分析其审计风险水平；最后提出降低审计风险建议，基于COBIT框架分析高风险因素与应对策略。研究发现良品铺子审计风险较高，旨在改善互联网零售企业审计风险现状，提供控制方法。The rise of Internet retail enterprises has brought about significant challenges in identifying and preventing audit risks due to their distinct operational models from traditional retail. This research is of great significance. Taking Liangpin Shop as an example, this paper employs the case study method and the AHP fuzzy comprehensive evaluation method to first elaborate on the current research status, define concepts, and identify audit risks, and then construct an evaluation framework. Based on the risk-oriented audit theory, it quantitatively analyzes the audit risk level from multiple perspectives. Finally, it proposes suggestions for reducing audit risks and analyzes high-risk factors and response strategies based on the COBIT framework. The research finds that Bestore has a relatively high audit risk, aiming to improve the audit risk situation of Internet retail enterprises and provide control methods.