Simone
American subprime crisis caused by the financial crisis of international financial market, causing serious impact on the economic development and people's life brings the serious influence. The storm spread to every corner of the world economy, as the object of audit, but not escape. From this case, small and medium-sized enterprises in the collapse of a new enterprise than registered enterprise. Reform and opening up 30 years, still do not have such a period, have so many small and medium-sized enterprises in their close, production, idle. This shows that the small and medium-sized enterprises operating environment faced unprecedented difficulties and. National four trillion stimulus plan, small and medium-sized enterprise is directly from small, but lack of indirect beneficiaries, Another for ease of finance financing difficulties of small and medium-sized enterprises, encourage the guarantee agencies to actively develop the sme loans guarantee business, will be issued 10 billion yuan of sme credit guarantee business subsidy funds, funding 330 house accords with a condition of credit guarantee institutions.
In this context, to make money spent on the edge, notarization, fair, true and reliable financial statements are particularly important in the financial crisis, and the small and medium-sized enterprises under the audit work more than ever to have the pertinence, focus on.
Keywords: audit, financial crisis, small and medium-sized enterprises
By the U.S. sub-loan crisis of the financial crisis on international financial markets caused by a severe blow to the economic development of countries in the world and a serious impact on people's lives. The global economic turmoil has spread to every corner of the object as the audit firms is even more difficult to escape. From this year's circumstances, in the closure of small and medium-sized enterprises than newly registered businesses. 30 years of reform and opening up, do not have such a period of time, there are so many small and medium enterprises in the closed, stop, idle. This shows that SMEs are facing and the difficult operating environment is unprecedented. 4000 billion plan to stimulate the country,
Although little direct benefit to small and medium-sized, but there are indirect beneficiaries; In addition the Ministry of Finance in order to ease the problem of difficulties in financing small and medium enterprises, to encourage institutions to be actively secured loan guarantees to carry out small and medium-sized businesses, will be paid one billion yuan credit guarantee business grants small and medium-sized funds, with in funding in line with the conditions of 330 credit guarantee agencies.
In this context, let the money spent on knife's edge, notarization, fair, truthful and reliable financial statements is particularly important, and under the financial crisis in small and medium-sized audit work more than ever the need for targeted, focus on sexual conduct.
Key words: audit, financial crisis, small and medium-sized
