More and more manufacturing companies have seized the opportunity of the vigorous development of the capital market and successfully go public in recent years, especially in countries which focuses on manufacturing. In order to meet the listing standards, some manufacturing companies engage in illegal transactions to inflate the revenue, covering by the new retail business model. This has brought great challenges to accounting firms and other institutions. As a new sales channel of manufacturing companies, e-commerce has generally become an important part of revenue in manufacturing companies and bring new economic growth points. Due to the complexity of the e-commerce transaction structure and business data, it is necessary to conduct targeted research on the false revenue of e-commerce channels for manufacturing companies in order to identify the related risks, promote the capital market’s health and sustain its development.This article conducts a study on the identification of systematic false revenue from e-commerce channels of Company A through literature research and case study method. Firstly, by collecting and organizing the related literature, it explains the background and significance of the study. It also explains the relevant concepts and theories. Then, the article gives a brief introduction of the case Company A, a brief review of Company A's false revenue situation, and a deep analysis of several audit procedures performed by the auditing firm on Company A. The article points out the shortcomings of the audit procedures and provides the suggestions. Finally, to improve the auditing technology, the author provides four suggestions based on his experience and case study, which includes improving data analysis ability, enhancing data modeling ability, improving audit sampling methods, and technical practices of Grant Thornton. In the future, through the improvement of auditing technology and the enhancement of auditor’s ability, full-sample auditing will become normal.

The development of the digital economy is driving a comprehensive digital transformation of the Chinese economy. Digital marketing pinpoints customer needs in terms of both technology and interaction, enhances the interactive experience, and influences consumers' willingness to buy. Digital marketing can increase customer acquisition, improve user experience, increase sales viscosity and expand sales segments at a lower cost. Under the wave of digital technology empowering the traditional industry, the marketing approach of the auto show industry has changed from being based on traditional media promotional tools to being based on new media matrices in an attempt to maximize the matching of customer needs and increase the sales conversion rate of potential customers. This paper attempts to answer the following two questions: first, whether the level of digital marketing in auto shows can effectively increase car sales; second, if the level of digital marketing in auto shows has a significant positive impact on increasing car sales in auto shows, what is the intrinsic impact mechanism. Company X is one of the first leading exhibition companies in the exhibition industry to embrace the Internet economy and seek digital transformation. This paper utilizes Company X's auto show sales data and rating data on auto show digital marketing to construct a panel regression model and a moderated utility model for empirical testing, and the results show that the level of digital marketing at auto shows can effectively enhance car sales, attract more customers and improve sales conversion rates, but with regional heterogeneity. Next, for the intrinsic influence mechanism, this paper utilizes the evaluation data of consumers' interactive experience and perceived value of auto shows collected by questionnaires to construct the Tobit regression model for empirical testing, and the results show that the online interactive features of digital marketing of auto shows enhance the customers' purchasing intention by enhancing the users' perceived value, which ultimately translates into the enhancement of auto sales in auto shows. With the gradual penetration of digital technology into all aspects of people's lives, digital marketing for auto shows may give rise to new forms in the future.