中小企业在我国经济主体中扮演着越来越重要的角色,它不但是促进社会稳定的基础力量,更是推动国民经济发展的重要组成部分,中小板市场审计人员职业道德风险显得尤为重要。审计是一个广义概念,包括内部审计、社会审计和国家审计三个体系范畴。中小板上市公司强化审计体系建设,抓住重点,区别对待,加强审计力度,落实审计成果。一方面内部审计部门要积极地与国家审计部门增强联络,遵章承受国家审计组织的监督指点,及时了解国家有关内部审计法律法规的变化情况,另一方面要经常保持与社会审计机构的协调与沟通,注意发挥社会审计力量专业性、客观性等优势,在某些审计领域加速推进内部审计外部化。 Small and medium-sized enterprises play an increasingly important role in the economic body of our country. They are not only the basic force to promote social stability, but also an important part of promoting the development of the national economy. The occupational moral hazard of auditors in the small and medium-sized board market is especially important. Auditing is a broad concept, including the three system categories of internal audit, social audit and national audit. Small and medium-sized listed companies to strengthen the audit system, seize the key and differentiated treatment, strengthen audit efforts to implement the audit results. On the one hand, the internal audit department should actively liaise with the national audit department, comply with the supervision instructions of the national audit organization and keep abreast of the changes in the state laws and regulations on internal audit, and on the other hand, it should always maintain coordination with the social auditing agencies Communicate and pay attention to giving play to the professionalism and objectivity of social auditing power and speed up the externalization of internal audit in some auditing fields.