The importance of audit is widely used in the sample audit, the purpose is later in order to reduce the auditing risk and guarantee to improve the auditing quality, efficiency, evade legal responsibility audit, it in the audit plan to finish stage has very important In recent years, along with the global scope, audit failure audit to the high tide of litigation, the research on the importance of audit judgment are increasingly Audit the importance of audit personnel refers to the auditees accounting statements objective existence, in certain circumstances may affect accounting statements or misstatement or omission in the decision-making of the severity of a kind of subjective professional In this article, the author discusses the importance in small enterprise concept of audit application Small-scale enterprises is an object of audit, with a special kind of different from other types of Study these characteristics and the importance of the application level of audit, is studying how to small-scale enterprises in audit process using the premise and basis of concept of This paper tries to point, and on the basis of the audit process of how to use the concept of importance to discuss, and finally gives a small enterprise audit process using the concept of 你看看吧