2008年,为了加强对中小事务所执行审计准则的指导,增强审计准则的可操作性,中国注册会计师协会根据中国注册会计师审计准则及其指南的要求,组织专家编写了《小型企业财务报表审计工作底稿编制指南》。最近几年,审计准则的修订、职业道德守则的发布和小企业会计准则的颁布实施,对小型企业审计业务提出新的要求。应广大中小事务所的要求,中注协组织有 In 2008, in order to strengthen guidance on the implementation of audit standards for SMEs and enhance the operability of audit standards, the Chinese Institute of Certified Public Accountants organized experts to prepare Auditing Work on Financial Statements for Small Enterprises according to the requirements of China Auditing Standards and Guidelines for Certified Public Accountants Manuscript preparation guide. " In recent years, the revision of the auditing standards, the promulgation of the ethics code and the promulgation and implementation of the accounting standards for small enterprises put forward new requirements on the auditing business of small enterprises. At the request of the majority of small firms, the AICPA has