摘要:近日,国际会计师联合会(IFAC)下属的中小事务所委员会(SMP)了修订后的《中小事务所质量控制指南》,旨在协助中小事务所以低成本高效顺利地实施《国际质量控制准则第1号:会计师事务所对履行财务报表审计和审阅以及其他鉴证和相关服务业务的质量控制》(1SOC1)。第三版《指南》的特点主要是对两个样本手册进行了增补,
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