【作者】 赵龙；

【导师】 罗新华；

【作者基本信息】 山东大学 ， 审计硕士（专业学位）， 2020， 硕士

【副题名】以亚太实业为例

【摘要】 房地产行业作为国民经济的支柱性行业和基础性行业,其健康发展对于国民经济的平稳发展、人民生活水平的稳步提高有重要意义,房地产行业会计信息的真实可靠、经营的合法合规是国家重点关注的内容。在行业高速发展的背景下,房地产上市企业迅速增加,尤其是中小企业。与此同时,房地产行业因其行业的强周期性与强政策导向性,受外部环境影响较大。目前,房地产行业处于新一轮的强调控周期中,行业整体增速变缓,行业集中度逐渐增强,行业环境给企业发展带来了新的挑战,房地产行业的审计对于审计人员的挑战也随之增加。恰当识别与评估审计风险对审计工作的开展、审计质量的保障有重要作用。当下,有关审计风险的研究多比较笼统,少有针对房地产行业的研究。有关房地产行业审计的研究中,多集中在行业审计特点以及内部审计方面,对审计风险的研究比较少。在这种背景下,本文选取房地产开发企业,对其审计风险的识别、评估进行详细地分析与研究。本文首先通过描述统计的方法对房地产开发企业市场与竞争现状、政策和监管状况以及行业审计特点进行分析,在此基础上,对房地产开发企业的审计风险要素进行识别和分析;然后通过层次分析法、专家打分法在审计风险评估框架的指导下,评估房地产开发企业的审计风险要素,并对其进行赋权,构建审计风险因素的权重体系;然后,选取亚太实业作为案例,依据建立的审计风险评价指标体系对其进行审计风险识别、分析,将收回的专家问卷构建专家评价集,运用模糊综合评价法进行模糊综合运算,由定性分析转为定量分析,评估出亚太实业的审计风险水平;然后,在行业审计风险识别与评估和亚太实业案例分析的基础上,针对重大错报风险应对和检查风险应对提出应对房地产开发企业审计风险的建议;最后,形成研究结论,同时提出研究不足与展望。本文研究得出,在进行房地产开发企业审计风险识别与评估时,应重点关注客户经营状况因素、内部控制因素、独立性因素、事务所质量控制因素和专业胜任能力的识别与评估,同时应针对重大错报风险应对和检查风险应对在多方面进行改进,以应对房地产开发企业的审计风险。更多还原

【Abstract】 As a pillar industry and a basic industry of the national economy,the healthy development of the real estate industry is of great significance to the steady development of the national economy and the steady improvement of people’s living standards.Whether the accounting information of the real estate industry is real and reliable and whether the operations is legal and compliant are the focus of the national supervision department.With the rapid development of the real estate industry,listed real estate companies have increased rapidly,especially small and medium-sized real estate companies.At the same time,the real estate industry has been greatly affected by the external environment due to its strong cyclical nature and strong policy orientation At present,the real estate industry is in a strong regulation cycle.The overall growth rate of the industry has slowed down,and the industry’s concentration has gradually increased.The industry surroundings has put a lot of pressures on the enterprises,the auditing of the real estate industry is more challengeable as wellAppropriate identification and assessment of audit risks will help carry out the audit work and improve the audit quality.At present,academia’s research on audit risk is more general,and there is less research focusing on the real estate industry.In the existing studies of the real estate industry auditing,most of them focus on the characteristics of industry auditing and internal auditing,and there is less research on auditing risks.In this context,this article focus on the real estate development company to analyze and study its audit risk identification,assessment.This article first analyzes market and competition status,policy and regulatory status,and industry audit characteristics of the real estate development enterprises by describing statistical methods.Based on this,the paper identified and analyzed the audit risk factors of real estate development enterprises.Under the guidance of the audit risk assessment framework,it assesses audit risk factors of real estate development enterprises through AHP and expert scoring method,the builds a assessment system of audit risks.Then,the paper chooses YATAI as the case,and uses the risk factors framework to identify and analyze the audit risk of YATAI.It constructs expert assessment sets based on the expert questionnaires,and uses FCE to perform fuzzy comprehensive calculations.Through this,it converts qualitative analysis to quantitative analysis to calculate the specific level of audit risk.Then,based on the identification and assessment of audit risk and the case analysis of the YATAI,it puts forward proposals to control the audit risk of real estate development enterprises in two aspects:response to the risk of material misstatement and response to the risk of detection.Finally,it draws up research conclusions and the research deficiencies and prospects.Based on the research,the paper concluded that the identification and assessment should focus on the identification and assessment of customer operating status,internal control factors,independence factors,firm quality control factors,and professional competence.Then,it should make some improvements around the response to the risk of material misstatement and response to the risk of detection to control the audit risk of real estate development enterprises.更多还原