Research On The Real Estate Listed Companies Audit Risk In The Information Environment

Real estate listed company is our important industries to stimulat domestic demand and promot economic growth, and generally have a high investment, long project cycle, high-risk characteristics. The audit risk of Real estate listed companies has been great concerned by audit staff. The current development of information technology and network, information environment consisting of a variety of management and financial software application affect the accounting treatment and management of listed real estate companies increasingly, such as the addition of the company’s project information data, safety and reliability of the company’s project data processing environment, and the existence of the information means fraud in company management and other issues. These issues have made audit risk of real estate listed companies in the information environment more complex and difficult to determine. Therefore, it is theoretical and practical significance to study audit risk of real estate listed companies in information technology environment.Through the integrated use of literature research methods, inductive and deductive methods, Fuzzy-AHP analysis and entropy method, case studies and empirical research combined and other research methods, the above method is designed to help analyze the audit risk factors of real estate listed companies in information environment and rebuild audit risk assessment model.With the foundation of an Empirical Analysis of a typical high degree of information listed real estate companies, put forward the corresponding control measures of audit risk of listed real estate companies in the information environment in order to provide new ideas audit risk research. Based on this, this study start to analyze the meaning and characteristic of the audit risk of listed real estate companies in the information environment. After that according to the agent, information asymmetry and risk-based auditing theory, it elaborated specific sources of audit risk of real estate listed companies from an information environmental point and the traditional environmental point. And then it elaborate specifically audit risk factors of Real Estate Listed companies in the Information Environment from information system risk aspects of Material Misstatement, traditional risk aspects of Material Misstatement and detection risk aspects. Combined identification principles of audit risk and characteristics of real estate listed companies in the traditional environment, set forth basis for assessment and evaluation methods of audit risk of real estate listed companies in the information environmen in order to build assessment model of audit risk of real estate listed companies in the information environment. In order to verify the assessment model of audit risk of real estate listed companies in the information environment, the paper made the empirical analysis of audit issues of a typical high information degree of real estate listed company with Fuzzy-AHP method, entropy method.The results of empirical analysis show that Government’s macro-economic control efforts on the real estate industry, real estate companies operating risks, project business information systems security have a greater effect on audit risk of real estate listed companies. This provides the basis for the auditor determines that the listed real estate companies in the key areas of audit risk. This also provides a countermeasure support in order that auditors control audit risk of real estate listed companies more targeted in the information environment.