| 论房地产开发企业的审计风险 |
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| 引用本文： | 叶进春,包继仲.论房地产开发企业的审计风险[J].温州职业技术学院学报,2003,3(3):17-20. |
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| 作者姓名： | 叶进春 包继仲 |
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| 作者单位： | 温州金鹿会计师事务所,浙江,温州,325003 |
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| 摘 要： | 本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。
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| 关 键 词： | 房地产 企业 审计风险 注册会计师 |
| 文章编号： | 1671-4326(2003)03-0017-04 |
| 修稿时间： | 2003年8月16日 |
On the Audit Risk of Real Estate Enterprises |
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| YE Jing-chun,BAO Ji-zhong.On the Audit Risk of Real Estate Enterprises[J].Journal of Wenzhou Vocational & Technical College,2003,3(3):17-20. |
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| Authors: | YE Jing-chun BAO Ji-zhong |
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| Abstract: | 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. |
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| Keywords: | Real estate Audit Risk |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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