摘要：近几年来，随着市场经济的发展，产业结构的调整，国家通过扶持、鼓励、促进中小企业发展的许多政策，使我国中小企业有了良好的发展态趋势。

这也给了我国会计师事务所广阔的业务市场。根据不完全统计，当前中小企业报表审计业务占中小会计师事务所报表审计业务总量的90%-95%。然而中小企业审计工作的过程中，审计风险是不可避免的。本文通过对中小企业的特点及审计现状的了解，针对中小企业审计风险存形成原因进行分析和研究，提出了几点有针对性的科学有效的规避和降低风险的方法及防范措施。 

关键词:中小企业；审计风险；防范措施

Abstract: In recent years, with the development of market economy, the adjustment of industrial structure, the country through support, encourage and promote the development of SMEs in many policies, so that the development of China's SMEs have a good state trend. 

It also gives our CPA broader business market. According to incomplete statistics, the current statement audit services for SMEs accounted for 90% -95% of total CPA audit report small business. However, the process of SME audit work, the audit risk is inevitable. Based on the characteristics and status of the audit of SMEs understanding of audit risks exist for SMEs to analyze and study the causes, made several targeted scientific and effective methods to avoid and reduce the risk and preventive measures. 

Keywords: for SMEs; audit risk; prevention measures