Summary report on the audit work of the accounting firm in 2021
According to the audit engagement letter, the audit work of Tianjian certified public accountants in 2021 is mainly to audit and evaluate the annual operation report of the company, including balance sheet, income statement, cash flow statement, statement of changes in owner’s equity and notes to financial statements.
During the audit of the accounting firm, according to the requirements of the CSRC and Shenzhen Stock Exchange on the annual report of the audit committee of the board of directors, the audit committee and the internal audit department participated in the audit of the company’s 2021 financial statements throughout the process, and communicated with the audit institution on the problems arising from the audit for many times. The work of Accountants in the audit of the company’s financial statements in 2021 is summarized as follows:
1、 Basic information
According to the articles of association, the rules of procedure of the board of directors and the rules of procedure of the audit committee, the company held the 2020 annual general meeting of shareholders on March 4, 2021 and agreed to renew the appointment of Tianjian certified public accountants as the company’s external audit institution in 2021. Tianjian certified public accountants has conducted necessary communication with the board of directors, the board of supervisors and senior managers of the company. After understanding the internal control of the company, Tianjian certified public accountants has signed the audit engagement letter with the company, which stipulates that the audit fee in 2021 is 800000 yuan, and there are no contingent charges. Tianjian certified public accountants set up an audit team in early December 2021, completed the work of the annual report audit plan stage on December 20, 2021, formulated the overall audit strategy and specific audit plan, and communicated in writing with the company’s Audit Committee on the audit plan.
On December 20, 2021, the audit team entered the company to start preliminary review, and the annual formal audit began on January 1, 2022. The audit team completed the on-site audit procedures on January 15, 2022, obtained sufficient and appropriate audit evidence, and finally submitted a standard unqualified audit report to the audit committee. 2、 On the evaluation of the accountants of the accounting firm performing the audit business abiding by the basic principles of professional ethics 1. Evaluation of independence
All staff of Tianjian certified public accountants have not served in the company and have obtained any cash and other forms of economic benefits other than the necessary fees for statutory audit; There is no direct or indirect relationship between the accounting firm and the company; There is no relationship between the members of the audit team and the management of the company. In this audit, the accounting firm and the members of the audit team have always maintained both formal and substantive independence, and complied with the requirements for maintaining independence in the basic principles of professional ethics.
2. Professional competence evaluation
The audit team consists of 20 members, who have the necessary professional knowledge and relevant professional certificates to undertake the audit business, can be competent for the audit work, and can also maintain due attention and professional prudence. 3、 Audit scope and evaluation of audit reports and opinions issued
1. Audit work plan evaluation
Before this annual audit, the audit team paid close attention to the development of the company in recent years. Through negotiation with the company’s management, the audit team understood the company’s business status, governance structure, internal control system and other risk factors, formulated the overall audit strategy and specific audit plan and plan, determined key audit areas and important accounting issues, and made full preparations for completing audit tasks and reducing audit risks.
2. Specific audit plan implementation evaluation
Based on the evaluation of the integrity, rationality of design and effectiveness of operation of the company’s internal control, the audit team determined the implementation of control and substantive test procedures. On this basis, it has obtained the necessary audit basis for various transactions, account balances and presentation recognition.
3. Comments on the audit report issued by the accounting firm
In this year’s audit, the audit project team implemented appropriate audit procedures in accordance with the requirements of the auditing standards for Chinese certified public accountants, and obtained sufficient and appropriate audit evidence for expressing audit opinions. The unqualified audit opinion issued by the accounting firm on the financial statements and internal control is made on the basis of obtaining sufficient and appropriate audit basis.
4、 Summary of annual audit work of accounting firms
From the appointment of Tianjian accounting firm to the completion of the audit business this year, the accounting firm has provided better services for the company, and has been able to fulfill its duties, follow the professional standards of independence, objectivity and work, and better complete the annual audit of the company in 2021.
Jiangsu Azure Corporation(002245) board of directors audit committee
March 19, 2002
