Internal control audit report
Huangshan Novel Co.Ltd(002014)
Rong Cheng Shen Zi [2022] No. 230z0322
Rongcheng Certified Public Accountants (special general partnership)
Beijing, China
Internal control audit report
Rong Cheng Shen Zi [2022] No. 230z0322 Huangshan Novel Co.Ltd(002014) all shareholders:
In accordance with the guidelines on audit of internal control of enterprises and the relevant requirements of the practice standards for Certified Public Accountants of China, we have audited the effectiveness of internal control over the financial statements of Huangshan Novel Co.Ltd(002014) (hereinafter referred to as " Huangshan Novel Co.Ltd(002014) ") as of December 31, 2021.
1、 Responsibility of enterprises for internal control
It is the responsibility of the Huangshan Novel Co.Ltd(002014) board of directors to establish, improve and effectively implement internal control and evaluate its effectiveness in accordance with the basic norms of enterprise internal control, guidelines for the application of enterprise internal control and guidelines for the evaluation of enterprise internal control.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to express audit opinions on the effectiveness of internal control over financial reporting based on the implementation of audit work, and disclose the significant defects of non-financial reporting internal control noted.
3、 Inherent limitations of internal control
Internal control has inherent limitations, and there is the possibility that misstatement can not be prevented and found. In addition, as changes in circumstances may lead to inappropriate internal control or reduced compliance with control policies and procedures, there is a certain risk to speculate the effectiveness of internal control in the future according to the internal control audit results.
4、 Audit opinion on internal control of financial report
We believe that Huangshan Novel Co.Ltd(002014) has maintained effective internal control over financial reporting in all major aspects in accordance with the basic norms of enterprise internal control and relevant regulations on December 31, 2021.
(there is no text on this page, which is the signature and seal page of Huangshan Novel Co.Ltd(002014) Rongcheng Shenzi [2022] No. 230z0322 internal control audit report.)
Rongcheng certified public accountants China Certified Public Accountants:
(special general partnership) Gao Ping
Chinese certified public accountant:
Xu Lin
Beijing, China Certified Public Accountant:
Tang Baofeng
February 24, 2022
