id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-9278	Liu, Jing	Case study of Audit Failure of Small and Medium-sized Accounting Firms: Take *ST Xinyi as an Example	2023	5	.pdf	application/pdf	4488	158	47	Because small and medium-sized accounting firms do not have high business income, their investment costs in audit business will not be high, and they will not invest too much in talent reserves. From 2019 to 2021, the scale of audit business is shown in the following table: Table 1.	cache/fbem-9278.pdf	txt/fbem-9278.txt