06 5月 美国论文被怀疑代写：电子商务
电子商务主要工作于不同的模块，即企业对企业、企业对消费者、消费者对消费者或消费者对企业。这些模块为市场上的所有参与者(从小规模投资者到大型投资者)带来了巨大的利润。随着电子商务行业成为经济单位的当务之急，电子商务逐渐寻求通过从根本上、逐步改变会计制度，以所谓的电子会计为主，来增强其适应电子环境的竞争地位(Arens, Alvin, Elder, and Randal, 2012)。随着新技术在商业世界的出现和电子环境的扩展和发展，它是摆在新会计和审计制度面前最重要的挑战之一。
E-commerce is one of the booming, attractive and fastest growing industries which have attracted the consumer on a large scale. It is obtaining reorganization in market from last 5years. The e-commerce has been dramatically increased in past few years. It represents the new business types and business economic patterns at the global level, in the era where borders disappear and technology get connected to the geography that changed the concept of the determinants of capital.
E-commerce basically works on different modules which are business-to-business, business-to-consumer, consumer-to-consumer or consumer-to business. These modules worked tremendously profitably to all the players in the market from small to large scale investors. As, the e-commerce industry become imperative for the economic units, it gradually seeks to strengthen its competitive position to adopt the electronic environment by changing its accounting system radically and gradually and focusing majorly on the so-called electronic accounting (Arens, Alvin, Elder, and Randal, 2012). After the emerge of new technology in the business world as an extension of the electronic environment and development, it is one of the most important challenges in front of the new accounting and auditing systems.
The modern revolution of the technology introduced different e-business activities that became the perfect computer and communications networks to run, based on its strong independence on computer systems which holds a huge threat of ineffectiveness (Hicks, 2004). At times, technology advantages are also challenging that may result in disastrous consequences. The existence of computer viruses results into hacking system due to which computer crime arises, which generate e-commerce information distortion. So auditors need to audit the reports and reliability of the reports received; therefore, it is important to know how to describe the e-commerce of audit that affects audit evidence and audit documentation, identify issues for e-commerce system and other specialized IT environment. This improves the impact of E-commerce on the large organization.