Accounting and Auditing in the E-Commerce Companies

<p style="text-align: justify;">The graduate work is devoted to the systematization of the accounting rules and the development of information and methodological support for auditing in the e-commerce companies.</p><p style="text-align: justify;">The analysis of the Russian and foreign markets for e-commerce in 2013 showed that the popularity of this type of business is growing due to increased levels of the Internet penetration and the number of bank cards.</p><p style="text-align: justify;">The analysis of the literature on accounting and auditing in e-commerce organizations revealed that the modern literature does not provide a systematic description of accounting procedures, as well as a unified information and methodological support for auditing in such organizations.</p><p style="text-align: justify;">Based on the analysis of the normative regulation of the company&rsquo;s activity, accounting and auditing in the e-commerce organizations, the purposes of accounting and auditing was formulated. The organizational and economic structure of the online store&nbsp; &quot;Siluet&quot; was considered, the economic performance of the company was assessed, the organization of book keeping, the order of reflection of economic operations on the accounts, registers and financial statement on marketable and settlement transactions, settlements of claims, non-current and current assets, income and expenses was investigated.</p><p style="text-align: justify;">Based on the materials of the online store OOO &quot;Siluet&quot; information and methodological support for auditing in e-commerce organizations was developed and tested. The level of material misstatement of the financial statements was defined in the amount of 23000 RUB and the volume of the auditor sample - 45 documents. Tests for assessment of the reliability of the internal control system were elaborated and it was found that the reliability of internal control system of the online-store &ldquo;Siluet&rdquo; is low. Errors in accounting were identified, ways to correct them were suggested, and recommendations to improve the company&rsquo;s internal control were elaborated.&nbsp;</p>