Shenzhen Huakong Seg Co.Ltd(000068)
Issue an unqualified opinion with emphasis paragraph
Special description of matters
Dahuhezi [2022] No. Sichuan Yahua Industrial Group Co.Ltd(002497)
Dahua Certified Public Accountants (special general partnership)
DaHuaCertifiedPublicAccountants（SpecialGeneralPartnership）
Shenzhen Huakong Seg Co.Ltd(000068)
Issue a special description of the matters involved in the unqualified opinion with emphasis
Table of contents page 1. Issue 1-3 special instructions on matters involved with unqualified opinions with emphasis paragraphs
Dahua Certified Public Accountants (special general partnership) 12 / F, building 7, yard 16, Middle West Fourth Ring Road, Haidian District, Beijing [100039] Tel: 86 (10) 58350011 Fax: 86 (10) 58350006 www.dahua-cpa. com. Issue an unqualified opinion with emphasis paragraph
Special description of matters involved
Dahuhezi [2022] No. Sichuan Yahua Industrial Group Co.Ltd(002497) Shenzhen Huakong Seg Co.Ltd(000068) all shareholders:
We have accepted the entrustment and have completed the audit of the financial statements of Shenzhen Huakong Seg Co.Ltd(000068) (hereinafter referred to as Shenzhen Huakong Seg Co.Ltd(000068) company) in 2021, and issued an unqualified audit report with highlighted items in dahuashen Zi [2022] No. 001510 on March 4, 2022.
In accordance with the provisions of China Securities Regulatory Commission’s No. 14 rules for the preparation and reporting of information disclosure of companies offering securities to the public – handling of non-standard audit opinions and matters involved, guidelines for the application of regulatory rules – Audit No. 1 and the stock listing rules of Shenzhen Stock Exchange, the matters involved in non-standard audit opinions are described as follows:
1、 Contents of non-standard audit opinions
Shenzhen Huakong Seg Co.Ltd(000068) company’s dispute over financial management agreement with Tongfang Investment Co., Ltd. involves a large amount. At present, the case is under trial, and the future results are uncertain.
2、 Reasons and basis for issuing an unqualified opinion with emphasis paragraph
According to Article 9 of the auditing standards for Chinese certified public accountants No. 1503 – adding emphasized matters and other matters in the audit report, if it is considered necessary to remind the users of the financial statements to pay attention to the matters that have been presented or disclosed in the financial statements and are considered to be important for the users of the financial statements to understand the financial statements according to their professional judgment, When the following conditions are met at the same time, the certified public accountant shall add an emphasis paragraph in the audit report: (1) in accordance with the provisions of the auditing standards for Chinese certified public accountants No. 1502 – issuing non unqualified opinions in the audit report, the matter will not lead to the certified public accountant issuing non unqualified opinions; （2） When the auditing standards for Chinese certified public accountants No. 1504 – Communication of key audit matters in the audit report is applicable, the matter is not identified as the key audit matter communicated in the audit report In the notes to the financial statements, we have fully taken into account the importance of the above matters disclosed in the company’s financial statements, but we have fully emphasized the above matters in the notes to the financial statements.
This special instruction is issued by the exchange in accordance with the relevant provisions of the CSRC and shall not be used for other purposes. The consequences caused by improper use have nothing to do with the accounting firm and certified public accountant performing the business.
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(there is no text on this page, which is the signature and cover page of dahuashen Zi [2022] No. Sichuan Yahua Industrial Group Co.Ltd(002497) special instructions) Chinese Certified Public Accountants of Dahua Certified Public Accountants (special general partnership):
(project partner) Xie Jiawei, Beijing, China Certified Public Accountant:
Qin Xiaofeng March 4, 2002
