Boya Bio-Pharmaceutical Group Co.Ltd(300294) internal control audit report 2021
Internal control audit report
Ernst & Young Huaming (2022) ZZ No. 61755548a02 Boya Bio-Pharmaceutical Group Co.Ltd(300294) Boya Bio-Pharmaceutical Group Co.Ltd(300294) all shareholders:
In accordance with the guidelines on the effectiveness of internal audit of enterprises and the relevant requirements of the Chinese Certified Public Accountants on December 31, 2024.
1、 Responsibility of enterprises for internal control
It is the responsibility of Boya Bio-Pharmaceutical Group Co.Ltd(300294) board of directors 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.
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)
Ernst & Young Huaming (2022) ZZ No. 61755548a02 Boya Bio-Pharmaceutical Group Co.Ltd(300294) IV. audit opinion on internal control of financial report
We believe that Boya Bio-Pharmaceutical Group Co.Ltd(300294) 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. Ernst & Young Huaming Certified Public Accountants (special general partnership) Chinese certified public accountant: Chen Boyi
Chinese certified public accountant: Wei Hongmei
Beijing, China March 22, 2022
