Research on Audit Risks and Prevention of Three Squirrels in E-commerce Enterprises

With the rapid development of Internet technology, the trading scale of e-commerce platforms has soared, and e-commerce listed companies have risen rapidly. Their unique marketing model and competitive means make revenue recognition risk the focus of audit. This study is based on the failure cases of revenue audit in e-commerce listed companies, exploring the particularity and risk points of revenue audit in e-commerce listed companies. Taking three squirrels as examples, the study analyzes their revenue audit risks in detail and proposes specific preventive measures. This article aims to reduce the risk of audit failure and promote the healthy development of the e-commerce industry.