中小会计师事务所

西方审计市场的发展已经有四百多年的历史了，目前国外的审计市场呈现以四大事务所为主，大量中小会计师事务所并存的竞争状况。

Western audit market has developed for four hundred years .

发展中小会计师事务所服务中小企业

Develop the middle-small public accounting firms to service the middle-small business enterprise

我国中小会计师事务所审计质量改善研究

Research on the Audit Quality Improvement of Small and Medium Accounting Firms in China

中小会计师事务所审计风险防范分析企业并购下的审计风险防范机制研究

The Analyses on the Behaviors of Small and Medium Accounting Firms ; Research on Audit Risk Prevention in the Merger and Acquisition

再次，现代风险导向审计源自国外审计实务界，特别是国际四大会计师事务所，他们摸索出自己的现代风险导向审计程序并迅速推广开来，给国内中小会计师事务所运用现代风险导向审计提供了经验借鉴。

They worked out their own modern risk-oriented audit procedures and rapidly popularize in their audit . It gives domestic small and medium-sized accounting firms many experiences .

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 .

目前，在我国会计师事务所的数量中，中小会计师事务所占绝大部分，而中小企业是中小会计师事务所的主要客户群。

Among Chinese accounting firms , most are small and medium ones . However , small and medium enterprises are main customer group of small and medium accounting firms .

中小会计师事务所和中小企业都有其自己的特点，这就决定了现代风险导向审计在中小会计师事务所的运用有自己的特点。

Small and medium accounting firms and small and medium enterprises have their own characteristics , which determines the application of modern risk-based audit in small and medium accounting firms have its own characteristics .