小规模企业审计风险与防范

Small-scale Enterprises Audit Risk and Prevention

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.