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.

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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The American Institute of Certified Public Accountants (AICPA) has objected to the IRS plan, complaining of undue burdens on small and medium-sized accounting firms.

FORBES: IRS May Fingerprint Tax Return Preparers