• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文会议>International conference on construction and real estate management >Empirical Study on Influencing Factors of Audit Opinions Based on China's Real Estate Listed Companies
【24h】

Empirical Study on Influencing Factors of Audit Opinions Based on China's Real Estate Listed Companies

机译：中国房地产上市公司审计意见影响因素的实证研究

获取原文
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

The audit risk of real estate listed companies fluctuates a lot because of the large capital demand, the long period of projects, and the strong influence of national policies. In this paper, we choose data of real estate industry enterprises of China's A-share listed companies from 2009 to 2015 as samples and select characteristic financial indicators of real estate industry as influencing factors such as the asset-liability ratio, deposit received income ratio, and return on equity index by using descriptive statistical analysis and logistic regression method to find out the influence degree of different factors on real estate listed companies. Therefore, these findings would serve to lower the audit risk of real estate industry and improve the quality of audit by finding out the connection between financial indexes of real estate listed companies and audit opinions, which would draw certified public accountants' attention during the audit of real estate listed companies.
机译：房地产上市公司的审计风险由于资金需求大，项目周期长以及国家政策的影响而波动很大。本文选取2009年至2015年中国A股上市公司的房地产行业数据作为样本，选择房地产行业的特征性财务指标作为资产负债率，存款收益率，运用描述性统计分析和逻辑回归的方法得出股指收益率，以求出不同因素对房地产上市公司的影响程度。因此，这些发现将有助于发现房地产上市公司的财务指标与审计意见之间的联系，从而降低房地产行业的审计风险，并提高审计质量，从而在注册会计师审计过程中引起注册会计师的关注。房地产上市公司。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号