Shenzhen Kingkey Smart Agriculture Times Co.Ltd(000048)
Internal control audit report
Dahuanezi [2022] Grandjoy Holdings Group Co.Ltd(000031)
Dahua Certified Public Accountants (special general partnership)
Da Hua Certified Public Accountants（Special General Partnership）
Shenzhen Kingkey Smart Agriculture Times Co.Ltd(000048)
Internal control audit report
(as of December 31, 2021)
Table of contents page I. internal control audit report 1-2
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. Internal control audit report
Dahuanezi [2022] Grandjoy Holdings Group Co.Ltd(000031) Shenzhen Kingkey Smart Agriculture Times Co.Ltd(000048) 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 the internal control over the financial statements of Shenzhen Kingkey Smart Agriculture Times Co.Ltd(000048) (hereinafter referred to as Shenzhen Kingkey Smart Agriculture Times Co.Ltd(000048) company) as of December 31, 2021.
1、 Responsibility of enterprises for internal control
It is the responsibility of the board of directors to establish, improve and effectively implement internal control and evaluate its effectiveness in accordance with the provisions of 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, changes in circumstances may lead to inappropriate internal control or changes in control policies
Dahuanezi [2022] Grandjoy Holdings Group Co.Ltd(000031) internal control audit report
The degree of and procedure compliance is reduced, and 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 Shenzhen Kingkey Smart Agriculture Times Co.Ltd(000048) company will carry out
The basic control standard and relevant regulations have maintained effective internal control over financial reporting in all major aspects.
Dahua Certified Public Accountants (special general partnership) Chinese certified public accountant:
Xue Qiming, Beijing, China Certified Public Accountant:
Shi Changzhen March 15, 2002
