Real Estate Transaction Audit Study

Environmental Auditing(EA) is one of the environment management tools, which can be used to audit environmental performance of an organization. It was born in the 1970's. With the development of the auditing, there are varieties of the auditing used in different cases.(The) Environmental auditing can be mainly divided into three types of auditing: Property Transfer Auditing (PTA) (Contaminated Land Auditing), Cleaner Production Auditing (CPA) and Environment Management System Auditing (EMSA) and so on. PTA is used to examine environmental liability of the property before property transfer; CPA to check environmental performance for whole process of production; And EMSA to establish & audit an organization's environmental management system——a system of whole responsibilities for environmental performance implementing ISO 14000 . Among the three, PTA played an important role in the development of EA.The lands are one of the important resources of the national economy and the social development, one of the basic elements of the global ecological system. While many environmental problems are resulting from land contamination, especially from the land contamination for industry production use.So the land contamination is one of sources of exhausting the global resources as well as the global ecology destruction. So to conduct a PTA and to clean the contaminated land effectively are important ways for sustainable development of both economy and environment. However a big gap of PTA practice is existed between China and the developed countries.Therefore, this paper mainly studies at the PTA in order to conduct a preliminary research in the practices of property transfer and to present some suggestion on the basis of the Chinese conditions. The main contents of this paper are as follows (see Figure 0.1 : the framework of this paper): PartⅠ: Introducing the background of PTA and it's basic theories.PartⅡ: How to do PTA that includes Phase I , Phase II PTA , Phase III and Phase IV PTA. A comparison & discussion among the three basic environmental auditing (CPA, EMSA and PTA) is also made. Part Ⅲ: Introducing the related theories and practices of PTA overseas, and analyzing the differences of the theories and practices of PTA among the developed countries.Part Ⅳ: Introducing the development of PTA in China and making some suggestion on PTA for China.Finally, the end of this thesis some suggestion for the future study on PTA are given)...