Shenzhen Leaguer Co.Ltd(002243)
Internal control assurance report
Dahuhezi [2022] 003226
Dahua Certified Public Accountants (special general partnership)
DaHuaCertifiedPublicAccountants（SpecialGeneralPartnership）
Shenzhen Leaguer Co.Ltd(002243)
Internal control assurance report
(as of December 31, 2021)
Table of contents page I. internal control assurance report 1-2 II. Shenzhen Leaguer Co.Ltd(002243) internal control evaluation report 1-4
Dahua Certified Public Accountants (special general partnership) 12th floor, building 7, No. 16 courtyard, Middle West Fourth Ring Road, Haidian District, Beijing [100039] Tel: 86 (10) 58350011 Fax: 86 (10) 58350006 www.dahua-cpa com. Internal control assurance report
Dahuhezi [2022] 003226 Shenzhen Leaguer Co.Ltd(002243) all shareholders:
We have accepted the entrustment to verify the confirmation of the effectiveness of internal control related to the financial statements on December 31, 2021 involved in the attached internal control evaluation report prepared by the management of Shenzhen Leaguer Co.Ltd(002243) (hereinafter referred to as Shenzhen Leaguer Co.Ltd(002243) company).
1、 Responsibilities of management
Shenzhen Leaguer Co.Ltd(002243) the management of the company is responsible for establishing and improving internal control and maintaining its effectiveness in accordance with the basic norms of enterprise internal control and relevant regulations, and ensuring that the internal control evaluation report truly and completely reflects the internal control related to the financial statements of Shenzhen Leaguer Co.Ltd(002243) company on December 31, 2021.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to express assurance opinions on the effectiveness of the internal control related to the financial statements of Shenzhen Leaguer Co.Ltd(002243) company as of December 31, 2021. We have carried out the assurance business in accordance with the provisions of other assurance business standards for Chinese certified public accountants No. 3101 – assurance business other than audit or review of historical financial information. The standard requires us to plan and perform assurance work to obtain reasonable assurance on whether Shenzhen Leaguer Co.Ltd(002243) company has maintained effective internal control related to financial statements in all material aspects. In the process of assurance, we have implemented other procedures including understanding, testing and evaluating the integrity, rationality and effectiveness of the internal control system design related to the financial statements, as well as other procedures that we consider necessary. We believe that our assurance work provides a reasonable basis for expressing opinions.
3、 Inherent limitations of internal control
Internal control has inherent limitations, and there is the possibility of misstatement and undetected due to error or fraud. In addition, due to the change of circumstances, the internal control may become inappropriate, or the compliance with control policies and procedures may be reduced. According to the internal control evaluation results, it is speculated that there are certain risks in the effectiveness of internal control in the future.
4、 Assurance opinion
We believe that Shenzhen Leaguer Co.Ltd(002243) company has maintained effective internal control related to financial statements in all major aspects on December 31, 2021 in accordance with the basic norms of enterprise internal control and relevant regulations.
5、 Restrictions on the users and purposes of the report
This report is only for the use of Shenzhen Leaguer Co.Ltd(002243) company when disclosing the annual report, and shall not be used for any other purpose. The consequences caused by improper use have nothing to do with the certified public accountants and accounting firms performing the business. We agree to submit it together with other necessary documents of the company. Dahua Certified Public Accountants (special general partnership) Chinese certified public accountant:
Zhou Shanshan, Beijing, China Certified Public Accountant:
Zhou Lingzhi March 22, 2002
Shenzhen Leaguer Co.Ltd(002243) 2021 annual internal control evaluation report
Shenzhen Leaguer Co.Ltd(002243)
Internal control evaluation report in 2021
Shenzhen Leaguer Co.Ltd(002243) all shareholders:
In accordance with the provisions of the basic norms of enterprise internal control and its supporting guidelines and other internal control regulatory requirements (hereinafter referred to as the “enterprise internal control normative system”), combined with Shenzhen Leaguer Co.Ltd(002243) (hereinafter referred to as the “company”) internal control system and evaluation methods, on the basis of daily and special supervision of internal control, We evaluated the effectiveness of the company’s internal control on December 31, 2021 (the benchmark date of the internal control evaluation report).
1、 Important statement it is the responsibility of the board of directors of the company to establish, improve and effectively implement internal control, evaluate its effectiveness and truthfully disclose the internal control evaluation report in accordance with the provisions of the enterprise’s internal control standard system.
The board of supervisors shall supervise the establishment and implementation of internal control by the board of directors. The management is responsible for organizing and leading the daily operation of the enterprise’s internal control. The board of directors, the board of supervisors and the directors, supervisors and senior managers of the company guarantee that there are no false records, misleading statements or major omissions in the contents of this report, and bear individual and joint legal liabilities for the authenticity, accuracy and completeness of the contents of the report. The objective of the company’s internal control is to reasonably ensure the legal compliance of operation and management, asset safety, authenticity and integrity of financial reports and relevant information, improve operation efficiency and effect, and promote the realization of development strategy. Due to the inherent limitations of internal control, it can only provide reasonable assurance for the realization of the above objectives. 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 evaluation results.
2、 Internal control evaluation conclusion according to the identification of major defects in the internal control of the company’s financial report, there are no major defects in the internal control of financial report on the benchmark date of the internal control evaluation report. The board of Directors believes that the company has maintained effective internal control of financial report in all major aspects in accordance with the requirements of the enterprise’s internal control standard system and relevant regulations. According to the identification of major defects in the company’s internal control over non-financial reports, the company found no major defects in the company’s internal control over non-financial reports on the benchmark date of the internal control evaluation report.
Shenzhen Leaguer Co.Ltd(002243) 2021 annual internal control evaluation report has no factors affecting the evaluation conclusion of internal control effectiveness between the benchmark date of internal control evaluation report and the issuance date of internal control evaluation report.
3、 Internal control evaluation
(I) evaluation scope of internal control
According to the risk oriented principle, the company determines the main units, businesses and matters included in the evaluation scope and high-risk areas. The main units included in the evaluation scope include Shenzhen Leaguer Co.Ltd(002243) headquarters and its subordinate Shenzhen Leaguer Co.Ltd(002243) Group Co., Ltd., Shenzhen TONGCHAN Lixing Technology Group Co., Ltd. and Shenzhen Leaguer Co.Ltd(002243) (Beijing) Technology Innovation Co., Ltd. The total assets of the units included in the evaluation scope account for 88.51% of the total assets in the company’s consolidated financial statements, and the total operating revenue accounts for 99.89% of the total operating revenue in the company’s consolidated financial statements; The internal control elements included in the evaluation scope include: internal environment, risk assessment, control activities, information and communication, and internal supervision; The main businesses and matters included in the evaluation scope include: Investment Management (except venture capital), fund-raising management, fund management, financial report, comprehensive budget, external guarantee, related party transaction, subsidiary management, procurement management, bidding management, infrastructure project management, seal management, contract management, human resources and salary, fixed assets management, it control environment, information system development and implementation, information system operation and maintenance Scientific innovation system service, base expansion, park sales, enterprise settlement and property management, investment incubation, fund management, talent training, research and development, inventory management, sales management, etc.
The above units, businesses and matters included in the evaluation scope and high-risk areas cover the main aspects of the company’s operation and management, and there are no major omissions.
(II) basis of internal control evaluation and identification standard of internal control defects
The company organizes and carries out internal control evaluation in accordance with the relevant provisions of the enterprise’s internal control standard system and its supporting guidelines and in combination with the actual situation of the company.
According to the identification requirements of the enterprise internal control standard system for major defects, important defects and general defects, and in combination with the company’s scale, industry characteristics, risk preference, risk tolerance and other factors, the board of directors of the company distinguished the internal control of financial reports from the internal control of non-financial reports, and studied and determined the specific identification standards of internal control defects applicable to the company.
(1) Identification standard of internal control defects in financial reporting
In terms of quantitative standards, the company is an enterprise with stable profits. Taking total profits, operating revenue and total assets as quantitative indicators, the quantitative standards for the evaluation of internal control defects in financial reports are as follows: Shenzhen Leaguer Co.Ltd(002243) 2021 annual internal control evaluation report
Standard for general misstatement of the project standard for material misstatement standard for material misstatement
Possible total misstatement of profits 1% of total profits and 1% of total profits ≤ misstatement profit misstatement ≥ 5% of total profits and the amount of misstatement is less than 5% of the total amount of 5 million yuan and the amount is 5 million yuan and more than 30 million yuan
above
Possible misstatement of total income 0.5% of total income ≤ 0.5% of total income misstatement misstatement ≥ 2% of total income
2% of the total amount of misstatement
Possible misstatement of total assets 0.1% of total assets, 0.1% of total assets ≤ misstatement misstatement ≥ 1% of total assets
1% of the total amount of misrepresented assets
The qualitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
① Signs of significant deficiencies in financial reporting include:
The defect involves fraud by senior management;
The company corrects the important information of the announced financial report;
The certified public accountant finds that there is a material misstatement in the current financial statements, but the internal control fails to find the misstatement in the operation process;
This defect indicates that there is no internal oversight body or that the internal oversight body does not perform its basic functions.
② Signs of significant deficiencies in financial reporting include:
Failure to select and apply accounting policies in accordance with GAAP;
There are important misstatements in the current financial report based on the above identification, and the control activities fail to identify the misstatements; Although it does not reach or exceed the importance level, but from the nature, it should still attract the attention of the board of directors and management.
(2) Identification standard of internal control defects in non-financial reporting
The quantitative criteria for the evaluation of internal control defects in non-financial reporting determined by the company are as follows:
Standard for general defects of the project standard for major defects standard for major defects
Direct property loss amount loss 0.1% of net assets ≤ 0.1% of net assets loss of net assets ≥ 0.5% of net assets
The qualitative criteria for the evaluation of internal control defects in non-financial reporting determined by the company are as follows:
① The following indications usually indicate that there may be significant defects in non-financial reporting internal control:
Lack of scientific collective decision-making procedures, such as scientific decision-making on major issues, appointment and dismissal of personnel at important posts, investment decision-making on major projects and decision-making procedures for the use of large amounts of funds (three important and one large);
Shenzhen Leaguer Co.Ltd(002243) 2021 annual internal control evaluation report
Failure to effectively implement the decision-making procedures, such as major decision-making mistakes, causing major property losses to the company;
Serious violation of national laws and regulations;
A large number of key management personnel or key management personnel;
Frequent negative news in the media;
