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创业板市场是主板市场以外的一个完全独立的新的证券市场,在我国大陆的开放时间已指日可待。本文拟对创业板市场与主板市场内部控制审核业务的异同进行分析,以期对注册会计审计实践有所提示。 1.创业板市场与主板市场内部控制审核的相同点 内部控制经历了由简单到复杂的过程,其内涵不断丰富,机制日益完善,它是企业为保证会计信息的真实、完整,控制经营风险,防止舞弊,促进经营管理政策得以有效实施,提高经营效率,进而实现企业目标的管理质量保证体系。从我
The GEM is a completely independent new stock market outside the mainboard market, and the opening up time in mainland China is just around the corner. This article intends to analyze the similarities and differences between the GEM and the main board of the internal control audit business in order to have a hint of the practice of accounting and auditing. 1. The Growth Enterprise Market is the same as the Internal Control Audit in the Main Market The internal control has experienced a process from simple to complex with continuous enrichment of its connotation and ever-improving mechanism. In order to ensure the truthfulness and completeness of accounting information and to control the operation risk, To prevent fraud, to promote the effective implementation of management policies to improve operational efficiency, and thus achieve the objectives of the enterprise management quality assurance system. from me