Research On Several Problems Of Auditing Of Chinese Companies Listed On GEM

October 2009 brewing for years finally his breakthrough in the Growth Enterprise Market, GEM is to improve the investment and financing system, the inevitable product of high-tech enterprise development boosters. Over the years Western Europe, the United States and China in Hong Kong has proved: the GEM market for corporate fund-raising channels widen and improve efficiency in the use of social capital; to promote the development of modern high-tech enterprises, promote technological innovation; to ensure the rational flow of factors of production, achieving social optimum allocation of resources and so on all have a very important role.However, GEM is a "double-edged sword", its role in promoting the development of high-tech enterprises, but also a greater risk. Because it covers a wide range, and the stock market risk amplification mechanism, once the bad happened, the Growth Enterprise Market and the enormous risks of energy can be released, and its destructive power is no trivial matter. Britain's Growth Enterprise Market closed, China Hong Kong GEM rises and falls, the U.S. NASDAQ index of the recent rapid decline, as well as China's Growth Enterprise Market of the shares rises and falls and so reflects the Growth Enterprise Market of the great risk. Thus, the GEM market risk must be monitored. Which acts as the main GEM audit companies listed on GEM, the GEM is to control the effective means of risk. Therefore, the strengthening of the audit of companies listed on GEM Study is of great practical significance.From the Growth Enterprise Market of China's economy to start by analyzing the risks specific to GEM and GEM audit and the relationship between market risk and focuses on companies listed on GEM of the audit of the practical significance of GEM listed company from audit Select several problems that solved the author of three aspects, namely: the GEM Listing company's internal audit, the GEM listed company audit of the interim financial report, the GEM listed companies carried out a detailed audit of intangible assets.