Guangzhou Haige Communications Group Incorporated Company(002465) 2021 annual audit report (consolidated)
Guangzhou Haige Communications Group Incorporated Company(002465)
Audit report and financial statements
(from January 1, 2021 to December 31, 2021)
Table of contents page
1、 Audit report 1-5 II. Financial statements
Consolidated balance sheet and parent company balance sheet 1-4 consolidated income statement and parent company income statement 5-6 consolidated cash flow statement and parent company cash flow statement 7-8 consolidated statement of changes in owner's equity and parent company statement of changes in owner's equity 9-12 notes to financial statements 1-89
audit report
Xin Hui Shi Bao Zi [2022] No. zc1072 Guangzhou Haige Communications Group Incorporated Company(002465) all shareholders:
1、 Audit opinion
We have audited the financial statements of Guangzhou Haige Communications Group Incorporated Company(002465) (hereinafter referred to as Guangzhou Haige Communications Group Incorporated Company(002465) ), including the consolidated and parent company's balance sheet as of December 31, 2021, the consolidated and parent company's income statement, consolidated and parent company's cash flow statement, consolidated and parent company's statement of changes in owner's equity and notes to relevant financial statements in 2021.
In our opinion, the attached financial statements are prepared in accordance with the provisions of the accounting standards for business enterprises in all material aspects and fairly reflect the financial position of Guangzhou Haige Communications Group Incorporated Company(002465) the consolidated and parent company as of December 31, 2021 and the operating results and cash flow of the consolidated and parent company in 2021.
2、 Basis for forming audit opinions
We conducted our audit in accordance with the auditing standards for Chinese certified public accountants. The "responsibilities of certified public accountants for the audit of financial statements" in the audit report further expounds our responsibilities under these standards. In accordance with the code of professional ethics for Chinese certified public accountants, we are independent of Guangzhou Haige Communications Group Incorporated Company(002465) , and have fulfilled other responsibilities in terms of professional ethics. We believe that the audit evidence we have obtained is sufficient and appropriate, which provides a basis for our audit opinion.
3、 Key audit matters
The key audit matters are the most important matters that we consider to audit the current financial statements according to our professional judgment. The response to these matters is based on the overall audit of the financial statements and the formation of audit opinions. We will not express separate opinions on these matters.
The key audit matters identified in our audit are summarized as follows:
Guangzhou Haige Communications Group Incorporated Company(002465) audit report xksbz [2022] No. zc1072
Key audit matters how to deal with them in the audit
(I) goodwill impairment test
We compared the actual results of relevant asset groups in this year with the corresponding forecast data of previous years to evaluate whether the management's forecast of cash flow is reliable.
We assessed the appropriateness of the valuation method used by the management in making cash flow forecasts by referring to industry practices.
As shown in note V (XVIII), on December 31, 2021, Hagrid
We compared the data used in the cash flow forecast with the historical data.
The original book value of goodwill in the consolidated financial statements of communications is
At the same time, we evaluated the key assumptions of the management by implementing the following procedures: 159141709761 yuan, and the provision for goodwill impairment is
The growth rate of the forecast period, the historical revenue growth rate of the company and the industry history will be 41531846201 yuan. As the amount of goodwill is significant and the management
Compare the data.
Significant judgment is required, so we determine the impairment of goodwill as
Compare the predicted gross profit margin with the previous performance and consider the market trend. Key audit matters.
Combined with regional factors, such as the risk-free interest rate and asset liability ratio in the Chinese market in the base period, the discount rate adopted by the management is evaluated by considering and recalculating the weighted average capital cost of each asset group and comparable companies in the same industry.
We tested whether the calculation of the net present value of future cash flows is accurate.
(II) revenue recognition
The audit procedures related to the evaluation of revenue recognition include the following procedures:
Select samples, check key sales contracts / orders to identify relevant trade terms, and evaluate whether the accounting policies for revenue recognition of Guangzhou Haige Communications Group Incorporated Company(002465) comply with the accounting standards for business enterprises in accordance with the requirements of notes III, (XXII) and V (xxx) to the financial statements.
9） According to the description, in 2021, Guangzhou Haige Communications Group Incorporated Company(002465) operating income is based on the sampling, and the income recorded in this year is checked to the relevant contract and 547414505901 yuan. Based on the fact that the operating revenue is Guangzhou Haige Communications Group Incorporated Company(002465) the supporting documents such as the customs invoice, sales invoice and receipt, it is necessary to evaluate whether the revenue is the key indicator, so that the management may recognize it according to Guangzhou Haige Communications Group Incorporated Company(002465) 's accounting policies in order to achieve specific goals or expectations.
The inherent risk of manipulating the time point of income recognition, so we will take the recognition of income recorded before and after the balance sheet date and related business income as the key audit matters on the basis of sampling. Relevant contracts, invoices, sales invoices, receipts and other supporting documents shall be checked with each other to evaluate whether the revenue is recorded in the appropriate period.
According to the transaction characteristics and nature of customers, select samples and execute letter confirmation procedures for the balance of accounts receivable on the balance sheet date and the sales transaction amount of this year.
Guangzhou Haige Communications Group Incorporated Company(002465) audit report xksbz [2022] No. zc1072
4、 Other information
Guangzhou Haige Communications Group Incorporated Company(002465) Management (hereinafter referred to as management) is responsible for other information. Other information includes the information contained in the annual report of Guangzhou Haige Communications Group Incorporated Company(002465) 2021, but does not include the financial statements and our audit report.
Our audit opinion on the financial statements does not cover other information, and we will not issue any form of assurance conclusion on other information.
In combination with our audit of the financial statements, our responsibility is to read other information and consider whether other information is materially inconsistent with the financial statements or the information we have learned in the audit process, or there seems to be material misstatement.
Based on the work we have performed, if we determine that there is a material misstatement in other information, we should report that fact. In this regard, we have nothing to report.
5、 Responsibilities of management and governance for financial statements
The management is responsible for preparing the financial statements in accordance with the provisions of the accounting standards for business enterprises to achieve a fair reflection, and designing, implementing and maintaining necessary internal control so that the financial statements are free from material misstatement caused by fraud or error.
When preparing the financial statements, the management is responsible for evaluating the going concern ability of Guangzhou Haige Communications Group Incorporated Company(002465) the company, disclosing matters related to going concern (if applicable), and applying the going concern assumption, unless liquidation, termination of operation or no other realistic option is planned.
The management is responsible for supervising the financial reporting process of Guangzhou Haige Communications Group Incorporated Company(002465) .
6、 Responsibilities of certified public accountants for the audit of financial statements
Our goal is to obtain reasonable assurance on whether the financial statements as a whole are free from material misstatement due to fraud or error, and issue an audit report containing audit opinions. Reasonable assurance is a high-level assurance, but it does not guarantee that the audit performed in accordance with the audit standards will always be found when a major misstatement exists. Misstatement may be caused by fraud or error. If it is reasonably expected that the misstatement alone or in summary may affect the economic decisions made by the users of the financial statements based on the financial statements, the misstatement is generally considered to be significant.
In the process of carrying out the audit work in accordance with the audit standards, we use professional judgment and maintain professional doubt. At the same time, we also carry out the following work:
(I) identify and evaluate the risks of material misstatement of financial statements due to fraud or error, design and implement audit procedures to deal with these risks, and obtain sufficient and appropriate audit evidence, Guangzhou Haige Communications Group Incorporated Company(002465) audit report xksbz [2022] No. zc10072
As the basis for issuing audit opinions. Since fraud may involve collusion, forgery, intentional omission, misrepresentation or override of internal control, the risk of failing to find major misstatement caused by fraud is higher than that caused by error.
(II) understand the internal control related to audit in order to design appropriate audit procedures, but the purpose is not to express opinions on the effectiveness of internal control.
(III) evaluate the appropriateness of accounting policies selected by the management and the rationality of accounting estimates and related disclosures.
(IV) draw a conclusion on the appropriateness of the management's use of the going concern assumption. At the same time, according to the audit evidence obtained, draw a conclusion on whether there are major uncertainties in the matters or circumstances that may lead to major doubts about Guangzhou Haige Communications Group Incorporated Company(002465) going concern ability. If we conclude that there is significant uncertainty, the auditing standards require us to draw the attention of statement users to the relevant disclosures in the financial statements in the audit report; If the disclosure is insufficient, we should express a non unqualified opinion. Our conclusions are based on the information available as of the date of the audit report. However, future events or circumstances may result in Guangzhou Haige Communications Group Incorporated Company(002465) inability to continue as a going concern.
(V) evaluate the overall presentation (including disclosure), structure and content of the financial statements, and evaluate whether the financial statements fairly reflect relevant transactions and events.
(VI) obtain sufficient and appropriate audit evidence on the financial information of entities or business activities in Guangzhou Haige Communications Group Incorporated Company(002465) to express audit opinions on the consolidated financial statements. We are responsible for guiding, supervising and implementing the group audit, and take full responsibility for the audit opinions.
We communicated with the management on the planned audit scope, schedule and major audit findings, including the internal control defects that we identified in the audit.
We also provide a statement to the management that we have complied with the professional ethics requirements related to independence, and communicate with the management all relationships and other matters that may reasonably be considered to affect our independence, as well as relevant preventive measures (if applicable).
From the matters communicated with the management, we determine which matters are the most important for the audit of the current financial statements, thus constituting key audit matters. We describe these matters in the audit report, unless laws and regulations prohibit the public disclosure of these matters, or in rare cases, if the negative consequences of communicating a matter in the audit report are reasonably expected to exceed the benefits in the public interest, we determine that we should not communicate the matter in the audit report.
Guangzhou Haige Communications Group Incorporated Company(002465) audit report xksbz [2022] No. zc1072
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Chinese Certified Public Accountants of Lixin certified public accountants:
