Is there a standard for the special audit of property company income audit?

Yes, the special auditing standards for income auditing of property companies are the Audit Law of People's Republic of China (PRC) and related auditing standards. Among them, the audit law stipulates the basic principles, procedures and responsibilities of audit, while the audit standards further clarify the specific provisions and methods that should be followed in the audit process.

For property public revenue audit, the audit standards mainly include the following aspects:

1. objectives and scope: define the objectives and precautions of the audit, including the use of property public income, the use of funds and the management of funds.

2. Audit procedures: specify the specific procedures and steps of audit, including collecting audit evidence, analyzing and evaluating audit evidence, and determining audit results.

3. Auditing methods: specific auditing methods and techniques that should be adopted when auditing the income of property enterprises, such as document review, on-site inspection, inquiry, sampling, etc.

4. Audit report: it is required to prepare an audit report, summarize, analyze and suggest the problems found in the audit, and propose improvement measures.

In addition, the specific property income audit work will also have relevant industry standards and norms, such as the Property Management Code issued by the Ministry of Housing and Urban-Rural Development. These standards and norms provide more specific guidance and requirements for the audit of property public income.

Generally speaking, the special auditing standards for property income auditing are based on the Audit Law of People's Republic of China (PRC) and implemented in combination with relevant industry standards and norms.