论房地产开发企业的审计风险

On the Audit Risk of Real Estate Enterprises

本文从房地产特性及房地产业的基本特征着手,分析了房地产开发的特有审计风险表现形 式,提示规避审计风险的对策,以期达到降低审计风险的目的。对从事房地产开发企业审计的注册会计 师有一定的实际指导意义。

Based on the features of real estate and real estate enterprises, this paper analyzes the forms of audit risk in real estate development and suggests the method to avoid the risk, so as to achieve the purpose of reducing the audit risk. It will provide some guidance for the registered accountants in conducting audit in real estate enterprises.