Authors : Dr. Santosh Solanki; Awanish Rai

Volume/Issue : Volume 8 - 2023, Issue 9 - September

Google Scholar : https://bit.ly/3TmGbDi

Scribd : https://tinyurl.com/5n8av9vm

DOI : https://doi.org/10.5281/zenodo.8394911

Abstract : Now a day’s number of businesses is using e- commerce to conduct their business activities. Compared to traditional approach of companies, e-commerce companies have unique characteristics that impact exams differently. This expands the scope and content of the exam and adds new elements to the exam. But at the same time, it increases audit risk and creates new audit requirements and challenges. Examiners should fully consider the characteristics of the e-commerce industry when conducting audit work. In addition to considering industry characteristics, the impact of changes in the testing environment, testing content, and testing risk should also be considered. The purpose of this study is to determine the extent of the role of auditing in e-commerce on the audit documentation. This research reveals the need to define who controls e-commerce and its domains, and their requirements to enable auditors to efficiently handle this type of work. it increased need for scientific, practical and technical training. Auditor evaluates e-business process audit process positively. And this work to educate auditors on the dangers of e-commerce and how to deal with them during the audit process.

Keywords : E-Commerce, Audit Development, Internet.