| 中小会计师事务所审计风险防范分析 |
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| 引用本文： | 刘伟. 中小会计师事务所审计风险防范分析[J]. 经济与管理, 2005, 19(3): 67-68 |
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| 作者姓名： | 刘伟 |
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| 作者单位： | 汕头大学,商学院,广东,汕头,515063 |
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| 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。
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| 关 键 词： | 小规模企业 会计师事务所 审计风险 |
| 文章编号： | 1003-3890(2005)03-0067-02 |
| 修稿时间： | 2004-12-20 |
The Analyses on the Behaviors of Small and Medium Accounting Firms |
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| LIU Wei. The Analyses on the Behaviors of Small and Medium Accounting Firms[J]. Economy and Management, 2005, 19(3): 67-68 |
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| Authors: | LIU Wei |
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| Abstract: | 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. |
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| Keywords: | small enterprises accounting firm audit risk |
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