湖南的CGA考生是否对中小型企业会计实务有疑问？看看CGA加拿大注册会计师是怎么说的吧！
 
　　Practical Support for Small and Medium-sized Accounting Practices (SMPs)
 
　　IFAC Provides Explanatory Resources
 
　　Increasing economic globalization, an amplified focus on regulation, and the continuous advancement of technology highlight further the issues facing accountants in small and medium practices (SMPs). Among those are the relevance of international standards of auditing/assurance and accounting to SMPs, high cost of compliance with those standards and a certain degree of professional isolation. Seeking to mitigate these challenges, the International Federation of Accountants’ (IFAC) Small and Medium Practices (SMP) Committee is making a number of resources available to SMPs.
 
　　A suite of non-authoritative, explanatory guides has been developed and published by the IFAC SMP Committee to increase the capacity of SMPs to implement international standards. The work first started in the area of international standards on auditing and gradually evolved to comprise such areas as quality control and practice management. This practical support aims to help SMPs to enhance their ability to efficiently implement international standards while continuing to deliver high-quality, cost-competitive services to their clients.
 
　　To date, three explanatory guides have been released: (i) Guide to International Standards on Auditing for Use in the Audit of Small- and Medium-sized Entities (ISA Guide), (ii) Guide to Quality Control for Use by Small- and Medium-sized Practices (QC Guide), and (iii) Guide to Practice Management for Small- and Medium-sized Practices (PM Guide). CGA-Canada has played an active role in these initiatives. More information on each guide is available at:
 
　　ISA Guide
　　QC Guide
　　PM Guide
 
　　The PDF print versions of the three guides can be downloaded free of charge from the Publications and Resources section of the IFAC website. The Microsoft Word versions of the guides are also available to allow for translation and adaptation by institutes and small firms. Updates on initiatives of IFAC boards and committees, including information on recent developments related to the explanatory guides, are available on the IFAC site.
 
　　高顿网校小编寄语：游手好闲的学习并不比学习游手好闲好。——约·贝勒斯