房地产上市公司关键审计事项披露问题研究  

Research on Disclosure of Key Audit Matters of Listed Real Estate Companies

作　　者：曹媛 李若彤 朱若溪 何丽梅[1] 

机构地区：[1]北方工业大学经济管理学院,北京

出　　处：《国际会计前沿》2024年第1期1-9,共9页Frontiers of International Accounting

摘　　要：本文以全面注册制实施为研究背景,围绕100家房地产上市公司的审计报告中关键审计事项的披露展开研究,通过对比中英两国房地产上市公司审计报告中关键审计事项的披露情况的异同,进而挖掘出其关键审计事项的确认与描述等方面还存在的部分问题,并提出完善建议。同时,本文还讨论了研究的局限性和未来展望,旨在为我国房地产上市公司更好地在审计报告中披露关键审计事项提供参考和借鉴。This article takes the implementation of comprehensive registration system as the research background and studies the disclosure of key audit matters in the audit reports of 100 listed real estate companies, by comparing the similarities and differences in the disclosure of key audit items in the audit reports of listed real estate companies in China and the UK, it further finds out some problems in the confirmation and description of key audit items and puts forward suggestions for improvement. At the same time, this article also discusses the limitations of the research and future prospects, aiming to provide a reference and experience for listed real estate companies in China to better disclose key audit matters in the audit reports.

关 键 词：房地产 关键审计事项 审计事项披露 注册制 

分 类 号：F23[经济管理—会计学]