At this stage, e-commerce has developed by leaps and bounds in China, with more and more adaptability to life and wider coverage. Faced with this brand-new business model, audit staff are also faced with huge work challenges and misstatement risks. The audit risks are far beyond their controllable scope, and the audit work is extremely difficult. This paper studies the development of e-commerce as the background of the times, analyzes the causes and types of audit risks in the e-commerce environment. And on the basis of risk analysis, put forward the audit risk coping strategy under the e-commerce environment.