China Aluminum International Engineering Corporation Limited(601068)
Audit report
Daxin zhuanshen Zi [2022] No. 102161
Daxin Certified Public Accountants (special general partnership)
WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP.
Beijing Institute of Certified Public Accountants
Business report unified coding reporting system
Unified code of business reporting: 110101412022753 Hainan Shuangcheng Pharmaceuticals Co.Ltd(002693)
China Aluminum International Engineering Corporation Limited(601068) major accounting policy report name:
Change review report
Report No.: dxtsz [2022] No. 102161
Name of audited (inspected) unit: China Aluminum International Engineering Corporation Limited(601068)
Name of accounting firm: Daxin Certified Public Accountants (special general partnership)
Business type: special audit
Report date: March 28, 2022
Filing date: March 27, 2022
Shi Chenqi (110001690086),
Signed by:
Liu Mingzhe (1 Shanghai Kaytune Industrial Co.Ltd(301001) 30001)
(information can be queried by scanning QR code or logging into the official website of Beijing injection Association)
Note: this filing information only proves that the report has been filed with the Beijing Institute of certified public accountants, and does not mean that the Beijing Institute of Certified Public Accountants makes any form of guarantee for the content of the report in any sense.
Wuyige certified public accountants LLP telephone: + 86 (10) 82330558 Xueyuan International Tower, 15 / F, No. 1 Zhichun Road, Haidian District, Beijing Fax: + 86 (10) 82327668 No. 1 Zhichun Road, Haidian dist, 15th floor, College International Building com. cn. Postal Code: Beijing, China 100083
Audit report on major accounting policy changes
Daxin zhuanshen Zi [2022] No. 102161 China Aluminum International Engineering Corporation Limited(601068) all shareholders:
We have been entrusted to audit the financial statements of China Aluminum International Engineering Corporation Limited(601068) (hereinafter referred to as “your company”), including the consolidated and parent company’s balance sheet on December 31, 2021, the consolidated and parent company’s income statement, statement of changes in shareholders’ equity, cash flow statement and notes to financial statements in 2021, and issued the standard unqualified audit report dxsz (2022) No. 101615 on March 28, 2022. Based on the audit of the above financial statements and notes, we have reviewed the special notes on China Aluminum International Engineering Corporation Limited(601068) major accounting policies, changes in accounting estimates and correction of major previous accounting errors (hereinafter referred to as “special notes on major accounting policy changes”) prepared by your company.
1、 Responsibilities of management and Governance
In accordance with the accounting standards for business enterprises and the guidelines for self-regulation of listed companies of Shanghai Stock Exchange No. 1 – announcement format No. 93 correction of accounting errors, changes in accounting policies or accounting estimates issued by Shanghai Stock Exchange, truthfully and accurately prepare and disclose the special instructions for the changes of major accounting policies and accounting estimates and the correction of major early accounting errors, so that there are no false records Misleading statements or material omissions are the responsibility of your company’s management.
The management layer is responsible for supervising the preparation process of major accounting policies, changes in accounting estimates and special instructions for the correction of major early accounting errors.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to give audit opinions on the changes of your company’s major accounting policies and accounting estimates and the special instructions for the correction of major early accounting errors on the basis of the implementation of audit work. We have conducted the audit 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 implement the audit work to obtain reasonable assurance for whether there is no material misstatement in the special description of the changes in major accounting policies and accounting estimates prepared by your company and the correction of major early accounting errors. In the audit process, we have implemented audit procedures that we consider necessary, including inquiry, inspection of relevant materials and documents, random inspection of accounting records and so on. We believe that I
