目前,金融危机席卷全球,其影响已渗透到中国企业经济的方方面面,尽管政府不断采取措施,加大对企业的扶持力度,股市、楼市在上半年也出现了回暖的景象,但实际上,中国的实体经济仍然没有好转的明显迹象,整体经济形势不容乐观。这对会计师事务所常规审计业务的拓展也不可避免地带来很大影响。为争取客户,持续经营,事务所常常面临低价竞争的困难局面,在这种情况下,无论对事务所的存 At present, the financial crisis has swept the world. Its influence has infiltrated all aspects of the Chinese enterprise economy. Although the government has taken measures to increase its support to the enterprises, the stock market and the property market also showed signs of recovery in the first half of the year. However, in fact, China The real economy is still not clear signs of improvement, the overall economic situation is not optimistic. This will inevitably have a great impact on the expansion of the regular auditing business of accounting firms. In order to win customers and keep going, the firms often face the difficult situation of low-price competition. Under such circumstances, regardless of the existence of the firm