Study On The Influencing Factors Of Audit Opinion In Real Estate Industry Of Our Country

The real estate industry is the leading industry of our national economy, has play a decisive role in the position in the modern social and economic life, the ups and downs of the rise in recent years attracted widespread attention, has become the focus of state regulation. The real estate industry is greatly affected by the fluctuation of national policy,economic situation, industry environment and other external environmental factors, and because of the long development cycle, capital demand is big, the high risk of foreign sales,there are a variety of risk factors, the stability of the development of the industry, resulting in the company’s operating performance fluctuation, is a high risk industry. Therefore, the requirements of the key audit process audit staff, audit report issued to prevent mistakes,avoid the occurrence of material misstatement, the research will help the users and stakeholders to make the right decisions. This paper is in this context, the research of real estate industry audit opinion factors, find out the real estate industry supervision basis.Based on the audit opinion on the theory, combined with the domestic and foreign about the study on the influencing factors of audit opinion, draw the factors which affect the audit opinion, and then focuses on the real estate industry for empirical research. The empirical study from three aspects of corporate governance, financial characteristics and firm characteristics selected 12 variables, including operating cost ratio, advance payment to income ratio and the actual income tax rate to fully reflect the real estate industry. This paper mainly uses SPSS16.0 for descriptive statistics, independent sample data of T test and Logistic regression. Finally draws the conclusion from the empirical study, the shareholding ratio of the first largest shareholder, ALR, ROE, operating costs of non recurring gains and losses, and reflect the real estate industry, influence of advance payment to income ratio,the actual income tax rate on the audit opinion are significant. The proportion of independent directors, the liquidity ratio, accounts receivable turnover, audit fees and audit opinion on the impact of firm size is not significant.Through the study of this paper, in theory, hope to provide experience evidence from China for the theory of the determinants of audit opinion, and can enrich the domestic related research results, promote the development of China’s audit opinion research.In practice, hoping to the real estate industry certified public accountants audit practice toprovide effective theoretical guidance, and regulatory authorities for the real estate industry to provide policy basis.