Abstract:

The purpose of our paper is to catch some of the audit particularities in the e-commerce environment. The technological and economic development of the latest centuries resulted in the significant development of the electronic commerce, and the changes made in the manner of executing transactions had important repercussions on the manner of executing the audit. In this context, auditors must adapt their activity to the general evolution tendency, must be able to understand and evaluate not only the financial information, but also the processing techniques used by the information system of the audited companies. Changes in the manner of executing the audit determined by the use of e-commerce are noticeable early on the mission planning stage.  This paper presents the stages of planning an audit mission, the main changes the auditor must bear in mind in case of companies that use electronic commerce and the manner in which these combine with the audit in the classic environment of transactions.