First, the details of the audit, such as the collection scale of relevant supporting evidence far exceeds the annual audit of ordinary listed companies (part of which is brokerage work); The second is to grasp the accuracy of key accounting treatment matters.

Expansion: more standardized and complete audit procedures and the logic between papers will make you understand the audit work more deeply. At the level of project manager, it is more important to consider communication and coordination with Party A and brokers. Actually, it's about the same. Audit, no matter when, is to endure physical strength. The domestic IPO market mainly adopts the supervision mode led by sponsors. Under this model, the sponsor institution has the dominant right to speak in the whole process of enterprise issuance and listing and during the continuous supervision period after listing.