Lianda Certified Public Accountants (special general partnership)
About Guangdong Chaohua Technology Co.Ltd(002288)
Non standard audit opinion on 2021 financial report
Special description of
Client: Guangdong Chaohua Technology Co.Ltd(002288) Auditor: Lianda Certified Public Accountants (special general partnership) Tel: (010) 85886680 fax number: (010) 85886690 fax number address: http://www.Reanda.com.
About Guangdong Chaohua Technology Co.Ltd(002288)
Special notes on non-standard audit opinions of 2021 financial report
Lianda Shenzi [2022] No. 2078 Shenzhen Stock Exchange:
We have been entrusted to audit the 2021 financial statements of Guangdong Chaohua Technology Co.Ltd(002288) (hereinafter referred to as " Guangdong Chaohua Technology Co.Ltd(002288) "), and issued a qualified audit report on March 29, 2022 (Report No.: Lian Da Shen Zi [2022] No. 2064). In accordance with the relevant requirements of the rules for the preparation and reporting of information disclosure of companies offering securities to the public No. 14 - handling of non-standard audit opinions and matters involved (revised in 2020), the stock listing rules of Shenzhen Stock Exchange and the guidelines for the application of regulatory rules - Audit No. 1 of China Securities Regulatory Commission, the relevant matters are explained as follows:
1、 Contents of non-standard audit opinions in the audit report
Zhao Jizeng brought a lawsuit to the court for a loan dispute with Liang Jianfeng, the actual controller of Guangdong Chaohua Technology Co.Ltd(002288) and requested the court to make a judgment that Liang Jianfeng should return the loan principal, loan interest, pay liquidated damages and the plaintiff's lawyer's fees totaling 307302800 yuan, and request Guangdong Chaohua Technology Co.Ltd(002288) to bear joint and several guarantee liabilities. On November 16, 2021, according to the civil ruling (2021) Yue 03 min Chu No. 100 issued by Shenzhen intermediate people's court, the first instance judgment rejected the prosecution of the plaintiff Zhao Jizeng. Zhao Jizeng refused to accept the civil ruling and appealed to the higher people's Court of Guangdong Province. As of December 31, 2021, the case is in the plaintiff's appeal stage. For the above litigation matters, we are unable to determine the impact of the pending litigation matters on the Guangdong Chaohua Technology Co.Ltd(002288) financial statements because we failed to obtain sufficient and appropriate audit evidence or obtain sufficient and appropriate audit evidence through the implementation of other alternative audit procedures. 2、 Reasons and basis for expressing reservations
We have conducted necessary analysis and full discussion on the above matters, but we are unable to obtain further audit evidence for the pending litigation of Guangdong Chaohua Technology Co.Ltd(002288) to reasonably determine its impact on the financial statements of Guangdong Chaohua Technology Co.Ltd(002288) Guangdong Chaohua Technology Co.Ltd(002288) financial statements.
According to Article 8 of the auditing standards for Chinese certified public accountants No. 1502 - issuing unqualified opinions in audit reports: "certified public accountants shall express qualified opinions in case of any of the following circumstances: Certified Public Accountants cannot obtain sufficient and appropriate audit evidence as the basis for forming audit opinions, but believe that the undetected misstatement may have a significant impact on the financial statements, but it is not extensive." 。 We are unable to obtain further audit evidence for the pending litigation of Guangdong Chaohua Technology Co.Ltd(002288) to reasonably determine its impact on the financial statements of Guangdong Chaohua Technology Co.Ltd(002288) Guangdong Chaohua Technology Co.Ltd(002288) financial statements. Therefore, we have issued a qualified audit report on the Guangdong Chaohua Technology Co.Ltd(002288) financial statements.
3、 The qualified opinion relates to the impact of relevant matters on the company's financial position, operating results and cash flow during the reporting period
Since we cannot obtain further audit evidence for the pending litigation of Guangdong Chaohua Technology Co.Ltd(002288) to reasonably determine its impact on Guangdong Chaohua Technology Co.Ltd(002288) financial statements, we cannot determine the specific amount of the impact of the matters involved in the qualified opinion on Guangdong Chaohua Technology Co.Ltd(002288) financial status and operating results in the reporting period.
The above special instructions are limited to the internal use of Shenzhen Stock Exchange and CSRC, and shall not be published or consulted by the public in any form, or used for other purposes.
(no text on this page) Chinese Certified Public Accountants of Lianda Certified Public Accountants (special general partnership):
Ou Yunfei
Beijing, China Certified Public Accountant:
Zhang Zhihui
March 29, 2022
