Driven by the new retail model, the fresh food e-commerce field has witnessed rapid development, attracting numerous enterprises to rush in. However, as the market is gradually becoming saturated and the growth rate is slowing down, the competition among enterprises has become increasingly fierce, and the operating pressure has accordingly increased, which has, to some extent, raised the risk of fraud among fresh food e-commerce enterprises. Under the new retail model, certain changes have taken place in aspects such as the operating environment, business activities, and internal control of fresh food e-commerce, presenting characteristics like multi-channel sales and a large amount of structured and unstructured data. All of these pose certain challenges for auditing. This article analyzes the auditing risks that fresh food-e-commerce has under the new retail model and also discusses the corresponding auditing countermeasures. Because only when auditors have a clear understanding of these risks can they formulate appropriate strategies to deal with them. For example, in the face of complex business models and massive data, auditors need to master advanced auditing techniques and data analysis methods to identify potential risks accurately. Moreover, understanding the internal control changes in fresh food e-commerce enterprises is crucial for auditors to assess whether the existing control systems can effectively prevent and detect possible fraud behaviors, so as to ensure the authenticity and reliability of financial information and safeguard the legitimate rights and interests of stakeholders.
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