摘要
小规模企业数量众多,对经济繁荣和社会稳定具有一定的影响力。近年来,小规模企业审计业务是中小会计师事务所的主要业务。因小规模企业整体管理水平较低,这给审计工作带来较大的风险,文章对小规模企业审计风险影响因素进行了分析,在此基础上提出防范策略。
Large number of small-scale enterprises has some influence on the economic prosperity and social stability. In recent years, small-scale enterprises audit business is the main business of small accounting firms . The overall lower level management of the small-scale enterprises brings greater risk of audit work. The small-scale enterprises audit risk factors are analyzed in this article, on which the proposed preventive strategies are based.
出处
《辽宁省交通高等专科学校学报》
2010年第1期35-38,共4页
Journal of Liaoning Provincial College of Communications
关键词
小规模企业
审计风险
风险防范
small-scale enterprise
audit risk
risk prevention