小型会计师事务所是我国民间审计的主力军,但其由于多种原因在新的形式下面临无缘新兴审计业务、客户流失、竞争加剧、人力资源匮乏、审计风险和损失加大的挑战。在新形势下,小型会计师事务所应当抓紧提高人员素质,发展内部控制咨询业务,培养专长,树立品牌,积极应对挑战。 Small accounting firms are the main force of non-governmental audit in our country. However, they face the challenge of emerging audit business, loss of customers, intensified competition, lack of human resources, increased audit risk and loss under a new form for many reasons. Under the new situation, small accounting firms should pay close attention to improving the quality of personnel, develop internal control consulting business, cultivate expertise, establish a brand, and actively respond to challenges.