Research on Corporate Audit Risks and Solution Paths under the New Retail Model — Teking Yonghui Supermarket as an Example
Journal: Modern Economics & Management Forum DOI: 10.32629/memf.v6i2.3969
Abstract
With the rapid development of the Internet, the traditional retail industry has injected fresh blood and changed the single sales model. The realization of the "online + offline" model, so that the retail industry has more room for development. Although the combination of the retail industry with big data and cloud computing has improved the operational efficiency of the retail industry, it has also led to problems that are different from those of the traditional retail industry. Issues such as increased internal control risks and the urgent need to strengthen the professional and technical capabilities of audit staff raise the risk of auditing under the new retail model. The audit risk can be reduced by improving the audit ability of the audit staff, strengthening the internal control assessment and other solution paths.
Keywords
new retail model, audit risk, solution path
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