Sichuan Huaxin (Group) accounting firm address: 28F, jinmaolidu south, No. 18, Ximianqiao street, Chengdu Tel: (028) 85560449
(special general partnership) fax: (028) 85560449
Post code: 610041
Si Chuan Hua Xin (Group) CPA (LLP) email: [email protected].
Ya'an nanshuige Hotel Co., Ltd
Audit report from January to September 2021
Chxs (2021) No. 0479
catalog:
1. Anti counterfeiting Logo 5. Cash flow statement
2. Audit report 6. Statement of changes in owner's equity
3. Balance sheet 7. Notes to financial statements
4. Income statement
audit report
Chxs (2021) No. 0479 Chengdu Hi-Tech Development Co.Ltd(000628) :
1、 Audit opinion
We have audited the financial statements of Ya'an nanshuige Hotel Co., Ltd. (hereinafter referred to as "nanshuige"), including the balance sheet on September 30, 2021, the income statement, cash flow statement, statement of changes in owner's equity and notes to relevant financial statements from January to September 2021.
In our opinion, the attached financial statements have been prepared in accordance with the accounting standards for business enterprises in all material aspects and fairly reflect the financial position of nanshuige on September 30, 2021 and the operating results and cash flows from January to September 2021.
2、 Basis for forming audit opinions
We conducted our audit in accordance with the auditing standards for Chinese certified public accountants. The "responsibilities of certified public accountants for the audit of financial statements" in the audit report further expounds our responsibilities under these standards. In accordance with the code of professional ethics for Chinese certified public accountants, we are independent of nanshuige and have fulfilled other responsibilities in terms of professional ethics. We believe that the audit evidence we have obtained is sufficient and appropriate, which provides a basis for our audit opinion.
3、 Responsibilities of management and governance for financial statements
The management of nanshuige is responsible for preparing the financial statements in accordance with the accounting standards for business enterprises to achieve a fair reflection, and designing, implementing and maintaining necessary internal control so that the financial statements are free from material misstatement caused by fraud or error.
When preparing the financial statements, the management is responsible for evaluating the sustainable operation ability of nanshuige, disclosing matters related to sustainable operation (if applicable), and applying the assumption of sustainable operation, unless the management plans to liquidate nanshuige, terminate operation or has no other realistic choice.
The management is responsible for supervising the financial reporting process of nanshuige.
4、 Responsibilities of certified public accountants for the audit of financial statements
Our objective is to obtain reasonable assurance as to whether the financial statements as a whole are free from material misstatement due to fraud or error, and to issue an audit report containing audit opinions. Reasonable assurance is a high-level assurance, but it does not guarantee that an audit performed in accordance with audit standards can always be found when a major misstatement exists. Misstatement may be caused by fraud or error. If it is reasonably expected that the misstatement alone or in summary may affect the economic decisions made by the users of the financial statements based on the financial statements, the misstatement is generally considered to be significant.
In the process of performing audit work in accordance with audit standards, we use professional judgment and maintain professional doubt. At the same time, we also carry out the following work:
(1) Identify and assess the risks of material misstatement of financial statements due to fraud or error, design and implement audit procedures to deal with these risks, and obtain sufficient and appropriate audit evidence as the basis for issuing audit opinions. As fraud may involve collusion, forgery, intentional omission, misrepresentation or override of internal control, the risk of failure to find material misstatement caused by fraud is higher than that caused by error.
(2) Understand the internal control related to audit in order to design appropriate audit procedures, but the purpose is not to express an opinion on the effectiveness of internal control.
(3) Evaluate the appropriateness of accounting policies selected by the management and the rationality of accounting estimates and related disclosures.
(4) Draw conclusions on the appropriateness of management's use of going concern assumptions. At the same time, according to the audit evidence obtained, draw a conclusion on whether there are major uncertainties in the matters or circumstances that may lead to major doubts about the sustainable operation ability of nanshuige. If we conclude that there is significant uncertainty, the auditing standards require us to draw the attention of statement users to the relevant disclosures in the financial statements in the audit report; If the disclosure is insufficient, we should express a non unqualified opinion. Our conclusions are based on the information available as of the date of the audit report. However, future events or circumstances may lead to the non sustainable operation of nanshuige. (5) Evaluate the overall presentation, structure and content of the financial statements, and evaluate whether the financial statements fairly reflect relevant transactions and events.
We communicate with the management on the planned audit scope, schedule and major audit findings, including the noteworthy internal control defects identified in the audit.
Sichuan Huaxin (Group) certified public accountants, Chinese Certified Public Accountants:
(special general partnership)
Chengdu, China Certified Public Accountant:
Chinese certified public accountant:
November 26, 2001
Balance sheet
Prepared by: Ya'an nanshuige Hotel Co., Ltd. prepared on: September 30, 2021 unit: RMB
Project notes closing balance opening balance project notes closing balance opening balance
Current assets: current liabilities:
Monetary capital v. 12702991.893273143.31 short term loans--
Trading financial assets - trading financial liabilities--
Derivative financial assets - derivative financial liabilities--
Notes receivable - notes payable--
Accounts receivable V, 2838837.38694482.24 accounts payable V, 10486433.46642367.64
Receivables financing - advances received--
Prepayment v. 332169.2729808.71 contract liabilities v. 11526824.55467071.55
Other receivables v. 432807.9430639.67 payroll payable v. 121218428.471079556.52
Including: interest receivable - taxes payable v. 131336896.511338024.30
Dividends receivable -- other payables v. 141015823.641990311.44
Inventory v. 5460119.15449627.17, including: interest payable--
Contract assets - dividends payable--
Assets held for sale - liabilities held for sale--
Non current assets due within one year - non current liabilities due within one year--
Other current assets v. 617567.3020536.82 other current liabilities--
Total current assets: 4084492.934498237.92 total current liabilities: 4584406.635517331.45
Non current assets: non current liabilities:
Debt investment - long term loan--
Other debt investments - bonds payable--
Held to maturity investment -- including: preferred stock--
Long term receivables - perpetual bonds--
Long term equity investment
