题 目：P2P 网络借贷平台审计的路径探析摘 要P2P 借贷，也就是英文 PEER TO PEER LENDING 简称，其是网络借贷平台模式的重要部分，借贷两者将 P2P 企业当做中介进而完成两者的借贷目标。其主要融合互联网与传统民间借贷方式。每天都有大量投资人投资于 P2P 网贷平台来进行财富管理，希望可以获得较高的收益，可是平台倒闭后，投资人血本无归。如何保护投资人的资金安全，是监管者和平台都要考虑的问题。基于此，本文从 P2P 网络借贷平台审计路径分析为研究重点，在综述和国内外研究现状的基础上，通过逻辑分析和归纳总结法对我国 P2P 网络借贷和审计的相关概念进行了概述，且引发 P2P 网络借贷平台是否进行审计的问题。之后研究国内此类平台的发展现状及审计内容进行详细的分析，在分析的过程中得出我国 P2P 网络借贷平台审计过程中存在的主要问题，会计师事务所拥有独立的第三方身份，是促进此类平台长久稳定发展的关键动力，本文最终根据国内P2P 网络借贷平台出现的现实问题，指出合理的改善意见，希望可以为 P2P 网络借贷平台企业的发展奠定良好的基础，为国内此借贷行业的发展提供借鉴。关键词：网络借贷，平台审计，路径 IABSTRACTPeer-to-peer lending, that is, English PEER to PEER lending abbreviation, peer-to-peer as a network lending platform model, both sides of the loan to Peer-to-peer companies as intermediary platform to achieve the borrowing needs of both sides. It is a new financial credit model which combines the Internet and traditional folk lending mode. Every day there are a large number of investors to invest in Peer-to-peer network loan platform for wealth management, hoping to get a higher return, but after the collapse of the platform, investors have not returned. How to protect investors ' capital security is a problem that regulators and platforms should consider. Based on this, this paper focuses on the audit path analysis of Peer-to-peer network loan platform, summarizes the relevant concepts of Peer-to-peer network lending and auditing in our country on the basis of...
