Table of Content: 1. Introduction 2 2. Literature Review 4 2.1 A Brief Look at Ecommerce 4 2.2 Issues relating to Audit Planning 5 2.3 Issues relating to the implementation of audit plan 8 2.4 Impact of E-commerce on Auditing 10 3. Research Objectives and questions 13 4…
Download full paperFile format: .doc, available for editing
Extract of sample "The impact of E-commerce on the auditing standards"
Download file to see previous pages
Continuous innovation in the information world has drastically changed the nature of works of business organization as well as of individuals. Substantial dependence on information system has also enhanced individuals’ innovative power. Today people can not only dream about some spectacular thing, but they can actually give a realistic shape to their dreams with the implementation of information system. For example, a few decades ago it was even beyond imagination that people can get the opportunities to enroll themselves in any foreign universities without making any physical presence. But continuous and spectacular innovations in the field of information technology have made people dream about distant learning where they can be in continuous touch with their tutors and college administration without making there physical presence in college campuses. Thus information system not only revolutionized they way people do their works, but also the way people think. In this age of highly improved information age ecommerce has become a very popular term. E-commerce can be defined as “the use of electronic transmission medium (telecommunication) to engage in the exchange, including buying and selling of products and services requiring transportation either physically or digitally from location to location. Introduction of ecommerce has been found to have produced some positive effects on economic performance of a country. It offers innovative ways of selling, delivering and receiving of goods and services and affects almost every industry and all aspects of business mechanisms and in this process dramatically contributes to productivity enhancement of the industries. In the field of auditing, ecommerce has been taking its place at very fast pace. However, it would be The proposed study will consider a particular set of widely used auditing standards in order to evaluate the effects of ecommerce on that set of auditing standards. For the purpose of the proposed study, the impacts of ecommerce on US GAAS (US Generally Accepted Auditing Standards) will be studied. Thus the theme of the study can be written as follows: Effects of e-commerce on a particular set of auditing standards, i.e. US GAAS, in terms of the application of US GAAS and the outcomes. However, before proposing research questions and relevant research methods, it is very necessary to look into the findings of existing literatures in the relevant field of study. Given the research theme stated above, a number of research questions and corresponding hypotheses should be postulated in order to asses the impact of ecommerce. Now, one thing should be mentioned at this juncture in order to understand the next section that a number of factors are associates with the application of a particular set of auditing standards. The most vital factors are audit planning and implementation of audit plan. The research questions that should be presented later in this proposal should take into account all these facts. Apart form these, some parameters relating audit plan and implementation of audit plan should be taken into account in this research in order to measure the effect ecommerce on these variables. The literature review section should explain all the issue relating to impact of ecommerce on auditing, issues concerning audit planning and issues relating to proper implementation of audit plan. All these will provide required explanations of the research questions to be postulated after the literature revi
...Download file to see next pagesRead More
However, China has failed to meet its full potential in the e-commerce market.1 Researchers have argued that in order for e-commerce to be successful, consumer trust in the e-business is entirely important, because consumer trust is promotes positive attitudes and a lack thereof is linked to negative attitudes toward perceptions of risk.2 It has also been argued that Chinese culture which is influenced by Confucianism which invariably commands collectivism is incompatible with e-commerce practices.
to 2009-10 28 4.4 Trend in Retained Earning between 1996-97 and 2009-10 30 Chapter 5 – Conclusion and Recommendations 32 References 34 Organization for Economic Cooperation and Development. (1999). The Economic and Social Impact of Electronic Commerce: Preliminary Findings and Research Agenda.
base 35 1.9.3.Design Methods 36 1.9.4.Analysis of Construction 40 4.User Guide 46 5.Testing 47 1.10.Test Techniques and Methods 47 1.11.Test Plan 48 6.Evaluation 51 1.12.Stage Wise Evaluation 51 1.12.1.Evaluation of Analysis 51 1.12.2.Implementation Methodology 52 1.12.3.Testing 52 1.13.Problems and Modifications 53 1.14.Experiences 53 1.15.Future work 54 7.Bibliography 55 8.Appendix A – Class Diagram 59 9.Appendix B – Logical Data Model 60 1.
Almost, all the sectors including finance, retail and communication segments of businesses are enormously being affected by e-commerce activities. In other words, it can broadly be stated that e-commerce has dramatically changed the business modes by a significant level.
This discussion talks that an industry-based approach is needed due to the fact that the diffusion of E-Commerce is of dissimilar magnitude in each industry; it is undoubted that the “Information” sector has been affected the most whilst the effect on “Construction” sector has been of “‘second”’ order.
An e-business model is an approach taken by a company to earn revenues and maximize profits. Essentially an e-business model refers to a revenue-earning medium focused around the key elements of any business venture – market, customers, suppliers and resources.
According to Yi and Hwang, construction companies throughout the world are splintered primarily because of the involvement of several investors as well as phases in a particular project. It is due to this fragmentation that construction companies have been facing several well documented challenges regarding information communication and processing.
According to the report there are different forms of electronic business starting from automated data collection systems to inventory management systems, electronic data interchange, online transaction processing, Internet marketing, supply chain management and electronic funds transfer. This form of business is able to reach a global market.
The author states that the field of e-commerce has been hit again by a significant development: m-commerce. With more than 20 percent of total online revenue coming from handheld gadgets, enterprises are now doubling their efforts in establishing mobile optimised e-stores and websites to serve clients on-the-go.
4 Pages(1000 words)Dissertation
GOT A TRICKY QUESTION? RECEIVE AN ANSWER FROM STUDENTS LIKE YOU!
Save Your Time for More Important Things
Let us write or edit the dissertation on your topic
"The impact of E-commerce on the auditing standards"
with a personal 20% discount.