Audit Committee of the 10th board of directors of Beihai Guofa Chuanshan Jinyu Bio-Technology Co.Ltd(600201) Co., Ltd
Written review opinions on matters related to the 16th meeting of the 10th board of directors
In accordance with the relevant provisions of the Listing Rules of Shanghai Stock Exchange, the self regulatory guidelines for listed companies of Shanghai Stock Exchange No. 5 – transactions and related party transactions, and the articles of association of the company, as a member of the audit committee of the board of directors of the company, we carefully reviewed the relevant matters to be submitted to the 16th meeting of the 10th board of directors for deliberation, and issued the following written audit opinions based on objective judgment:
1、 Review opinions on internal control evaluation report in 2021
The company has maintained effective internal control over financial reporting in all major aspects in accordance with the requirements of the enterprise internal control standard system and relevant regulations, and there are no major defects and important defects in internal control over financial reporting and non-financial reporting. Tianjian Certified Public Accountants (special general partnership) audited the effectiveness of internal control related to the company’s financial report and issued a standard unqualified audit report. Agree to submit it to the board of directors for deliberation.
2、 Review opinions on the special report on the deposit and actual use of raised funds in 2021
The deposit and use of the company’s raised funds in 2021 comply with the relevant provisions of the CSRC, Shanghai Stock Exchange and the company’s internal control system, and there is no illegal use and deposit of the raised funds. In addition, the special report on the deposit and actual use of raised funds in 2021 prepared by the company is true, accurate and complete without false records, misleading statements and major omissions, which objectively reflects the deposit and use of raised funds in 2021. Agree to submit this proposal to the board of directors for deliberation.
3、 Audit opinions on the proposal on renewing the employment of the company’s 2022 financial statement audit institution and internal control audit institution
The audit committee of the board of directors has fully understood and reviewed the professional competence, investor protection ability, independence and integrity of Tianjian Certified Public Accountants (special general partnership). Combined with the audit work and practice quality in 2021, it believes that Tianjian certified public accountants adheres to the principle of independent audit in the process of practice and can objectively, fairly and fairly reflect the company’s financial situation and operating results, Tianjian Certified Public Accountants (special general partnership) was appointed as the audit institution of the company in 2022, and agreed to submit the renewal to the board of directors for deliberation.
4、 Review opinions on the proposal on the prediction of daily connected transactions in 2022
After review, it is considered that the estimated events of the company’s daily related party transactions in 2022 are determined based on the needs of the company’s daily production and operation, and its pricing is based on the market price, follows the pricing principle of fairness, impartiality and fairness, and complies with relevant national laws, regulations and relevant systems of the company. There is no situation that damages the interests of the company and minority shareholders, and will not affect the independence of the company and its holding subsidiaries. Agree to submit the matter to the board of directors of the company for deliberation.
5、 Review opinions on the proposal on correction and retroactive adjustment of accounting errors in the early stage
The correction of the company’s accounting errors complies with the relevant provisions of the accounting standards for Business Enterprises No. 28 – changes in accounting policies and accounting estimates and correction of errors and the rules for the preparation of information disclosure of companies offering securities to the public No. 19 – correction and related disclosure of financial information. The corrected information can more objectively and fairly reflect the company’s financial status and operating results. Agree to submit the matter to the board of directors of the company for deliberation.
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