摘要
本文围绕小规模企业的审计风险特点,从行业和制度上分析了中小会计师事务所审计质量差的原因,同时针对其审计风险的防范提出了相应的建议。
This article analyzes the audit risks of small enterprises and tries to explain the reasons why there is low audit quality in small and medium accounting firms. Further, providing some suggestions to avoid such risks.
出处
《经济与管理》
2005年第3期67-68,共2页
Economy and Management
