本篇論文代寫價格-電子商務對審計準則的影響講了業務流程和會計實務之間有很強的關聯性，電子商務對商業環境的影響很大，因此電子商務也會影響審計標準(Latshaw, 2004)。認爲電子商務對會計準則的影響，以及大型組織的審計系統都面臨着信息安全問題。大型組織在使用與電子商務相關的技術時存在許多會計和審計問題。本篇論文代寫價格文章由加拿大第一論文 Assignment First輔導網整理，供大家參考閱讀。
Impact of E-Commerce on auditing standards:
Business process and accounting practices have strong association and it is proven that e-commerce has strong impact on the business environment and hence e-commerce will also affect the auditing standards (Latshaw, 2004). It is believed that e-commerce affecting the accounting standards, and the large organizations auditing systems are facing problems of information security. Large organizations have many issues of accounting and auditing while using technologies regard to e-commerce.
The issues are like re-examination of the errors emerged in different accounts of organizations; another issue is determining the accounts of organization that are more susceptible to errors. In the past auditing practices, the final auditing method implemented by auditors at the end of the fiscal year companies. However, in the era of e-commerce, the auditing process needs to be performed on regular basis, where auditor audits the accounting work number of times in a year. These practices have effects on the cost of audit, but auditor can complete their audit in short time-span at the end of fiscal year and this helps to reduce the possible delay in auditing work.
Progress of e-business development of an organization can be measured through the capabilities via organization’s website. The above table view business as an evolutionary process which reflects experience of many firms.
In the first phase of the figure, the organization’s website is used as means of providing information about the organization and it also acts as shopping window or catalogue for business. Users check websites of organization for different purpose like browsing information, checking products, offering on products and also to buy product. This is the phase where information is carried in only one direction. Second phase of the figure indicates e-communication phase, customer has limited interaction with company’s website; for instance, customer only check the availability of products.
In the third phase, actual transaction is started. It is the phase of the e-commerce where website application allows the procurement of products and services which create financial transactions. In this process, customers need to place order for their selected products and after that, they choose the payment options, like credit, and debit cards. The last phase, e-business phase is built by integrating internet-based purchase of goods and services with other parts of the organization’s IT system.
Internet and information technology have greater impact on all aspects of business world and management. The main concern of auditors while using such IT systems is security of data because it directly impacts the accuracy and reliability of accounting function (Rudman. 2011). Many business models are evolving around the open internet. Despite the business to business, business to consumer and consumer to consumer models, others models also included in e-commerce process and that are business to employee, in which a system enables the intercompany communication through emails. Such intergroup emails forwarded through internet are directed to appropriate departments. Another model is business to government and it includes the submission of corporate taxes and other regulatory filings. Similarly, the customer to government model operates where customer pay taxes over internet to government regulatory departments.
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