会协字[1996]457号
颁布日期：19961226 实施日期：19970101 颁布单位：中国注册会计师协会
Chapter 1 General provisions
Article 1
This pronouncement is prepared in accordance with the General Independent Auditing Standard to establish standards for Certified Public Accountants （“CPAs”） to perform audits on the financial statements of small businesses in compliance with the requirements of the Independent Auditing Standards， to improve audit efficiency and to ensure a high standard of professional work.
Article 2
The term “small business” in this pronouncement refers to a business that has a low level of turnover or of total assets， few employees and limited segregation of duties.
Article 3
Unless otherwise specified， CPAs should refer to this pronouncement in performing audit work other than the audit of financial statements for a small business.
Chapter 2 General principles
Article 4
The CPA should apply professional judgement to determine whether the entity is a small business and， according to its characteristics， perform effective audit procedures.
The result of the CPA's judgement on this will not alter the audit objectives or the audit responsibility that should be borne by the CPA.
Article 5
The CPA should pay adequate atte
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