近来,国际审计准则在中小型企业审计中的适用性问题备受会计职业界关注。2008年9月,国际会计师联合会(IFAC)发布了立场公告,阐述其对该问题的观点,即国际审计与鉴证准则理事会(IAASB)制定的国际审计准则对所有类型企业的 Recently, the applicability of international auditing standards in auditing of small and medium-sized enterprises has drawn much attention from the accounting profession. In September 2008, the International Federation of Accountants (IFAC) issued a position announcement explaining its view on the issue that the International Auditing and Assurance Standards Board (IAASB) established the International Auditing Standards for all types of enterprises