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1、IndustryRiskGuide–ChinaFirmSupplementThislocalsupplementtotheDTTRiskGuide(availableontheAuditPortal)containsexamplerisksapplicabletotheDevelopersub-sectoroftheRealEstatesindustryforaselectionofclassesoftransactionsandaccountbalances.TheseexamplesmaybeusedinconjunctionwiththeDTTRiskGuide

2、.Therisksarenotacomprehensivelistofrisksandshouldnotbeusedasacompletelistingofrisks.ThislocalsupplementhasbeenpreparedbytheleadershipoftheRealEstatesIndustrygroup,andwillbeupdatedfromtime-to-time.ItisrecommendedthatyouchecktheAuditPortaloriNetregularlyforupdates.Ifyouhaveanyfeedbackonth

3、econtentofthissupplement,pleaseprovidethesetoRichardHo/MatthewSze.Eachexamplehasasimpleoutlineofthebackgroundtotheaccountbalance–itiscriticalthatathoroughunderstandingoftheentityanditsenvironment,includingtheentity’sinternalcontrolisobtainedtounderstandrisks.Thisunderstandingestablishes

4、aframeofreferencewithinwhichweplantheaudit,exerciseprofessionaljudgment,andidentifyandassesstherisksofmaterialmisstatement.Withoutthisunderstandingweareunlikelytobeabletoeffectivelyidentifytherisksofmaterialmisstatementinthefinancialstatements.Useoftheseexamplesdoesnotremovetheneedforap

5、plyingprofessionaljudgmentinidentifyingrisksofmaterialmisstatements.TableofindexChinaFirm–IndustryRiskGuide(ClassofTransaction–Revenue)...........................................................................................................................2ChinaFirm–IndustryRiskGuide(

6、ClassofTransaction–Taxation)...........................................................................................................................4ChinaFirm–IndustryRiskGuide(Accountbalance–Investmentproperties).......................................................................

7、....................................7ChinaFirm–IndustryRiskGuide(Accountbalance–Propertyunderdevelopment)..............................................................................................11ChinaFirm–IndustryRiskGuide(Accountbalance–Prepayments)......................