Guanglian Aviation Industry Co.Ltd(300900)
Internal control audit report
Tian Zhi Ye Zi [2022] No. 9162
catalogue
Internal control audit report 1 internal control audit report
Tian Zhi Ye Zi [2022] No. 9162 Guanglian Aviation Industry Co.Ltd(300900) 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 Guanglian Aviation Industry Co.Ltd(300900) (hereinafter referred to as “your company”) as of December 31, 2021.
1、 Responsibility of enterprises for internal control
It is the responsibility of the board of directors of your company 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.
In 2021, your company acquired Chengdu Hangxin Aviation Equipment Technology Co., Ltd., Jingdezhen Hangsheng Aviation Machinery Co., Ltd. and Guanglian Aviation Industry Co.Ltd(300900) (Tianjin) Co., Ltd. (hereinafter referred to as the “acquired company”) and incorporated them into the consolidation scope of financial statements in 2021. In accordance with the relevant exemption provisions of the rules for the preparation of information disclosure of companies offering securities to the public No. 21 – General Provisions on the evaluation report of annual internal control jointly issued by the China Securities Regulatory Commission and the Ministry of finance, your company may not include the internal control of financial report of the acquired company in the evaluation scope when evaluating the effectiveness of internal control of financial report on December 31, 2021. In accordance with the relevant guidelines of the opinions on the implementation of the audit guidelines on enterprise internal control, we did not include the internal control over financial reporting of the acquired company in the audit scope when we audited the internal control over financial reporting of your company.
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.
Internal control audit report (Continued)
Tian Zhi Ye Zi [2022] No. 9162 IV. audit opinion on internal control of financial report
We believe that your company 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.
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Chinese certified public accountant:
Beijing, China
Chinese certified public accountant:
March 18, 2002
Chinese certified public accountant:
