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创业板市场是主板市场以外的一个独立的证券市场,它是为了适应知识经济的要求和高新技术产业的发展、弥补主板市场功能上的缺陷而设立的,其在我国内地的开放时间已指日可待。鉴于内部控制审核对我国注册会计师而言属于新兴业务,本文拟对创业板市场与主板市场上市公司内部控制审
The GEM is an independent securities market outside the mainboard market. It is set up to meet the requirements of the knowledge-based economy and the development of high-tech industries to make up for the defects of the mainboard’s market. Its opening up time in the Mainland is just around the corner. Since internal control audit belongs to emerging business to CPA of our country, this article intends to review the internal control audit of the GEM and the listed companies in the main board market