ShineWing certified public accountants, Chaoyang men North Street, Dongcheng District, Beijing Tel: + 86 (010) 65542288, 9 / F, block a, Fu Hua Manson,
ShineWing No.8, Chaoyangmen Beidajie, fax:
Dongcheng District, Beijing, +86(01065547190 certified public accountants 100027, P.R.China facsimile: +86(01065547190
About Netposa Technologies Ltd(300367)
Special audit report on early accounting error correction
XYZH/2022CDAA20197
Netposa Technologies Ltd(300367) ：
Whether it is necessary for our certified public accountants to audit the opening balance of the financial statements for the first time in accordance with the provisions of the opening audit of the company (hereinafter referred to as “Dongfang. Com”) and whether it is necessary to obtain the necessary balance in the audit of the financial statements for the first time Appropriate audit evidence. In the process of implementing such procedures, we have noticed that Dongfang Wangli may have important errors in previous years. Dongfang Wangli has prepared the attached special instructions for Netposa Technologies Ltd(300367) on correction of previous accounting errors (hereinafter referred to as “special instructions for correction of accounting errors”). As of the date of this report, based on the audit evidence we can obtain, the special instructions are as follows:
1、 Responsibilities of management and Governance
In accordance with the accounting standards for Business Enterprises No. 28 – changes in accounting policies and accounting estimates and error correction, and the rules for the preparation of information disclosure by companies offering securities to the public No. 19 – correction and related disclosure of financial information (revised in 2018) of the China Securities Regulatory Commission, dongfang.com has prepared the attached special instructions for the correction of accounting errors, and prepared and disclosed the special instructions for the correction of accounting errors, It is the responsibility of the management and management of dongfang.com to ensure its authenticity, accuracy, integrity and legitimacy.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to express opinions on the special instructions for correction of accounting errors on the basis of the audit of the financial statements of 2021 and the audit evidence obtained from the audit procedures for the opening balance of the financial statements of this year at the time of our first audit.
In accordance with the code of professional ethics for Chinese certified public accountants, we are independent of dongfang.com and have fulfilled other responsibilities in terms of professional ethics.
3、 Review comments
The matters stated in the special statement of accounting error correction of Dongfang Wangli are consistent with the situation we learned in the audit process, the judgment is reasonable in major aspects, and the retroactive restatement adjustment is in line with the provisions of the accounting standards for business enterprises in major aspects. As stated in the special note on accounting error correction of Dongfang Wangli, “the above four accounting error corrections are found by the company in the preparation of the 2021 annual report and are retroactively adjusted according to the accounting standards. In the subsequent preparation of the 2021 annual financial statements, it may be found that there are early accounting errors that need to retroactively restate the opening amount, or it may be difficult to obtain sufficient evidence to judge whether they are early accounting errors”.
4、 Other matters
As the audit of the 2021 annual report has not been completed, with the progress of the audit, other early accounting errors that have an important impact on the financial statements of the current year may be found, and it may be difficult to obtain sufficient and appropriate audit evidence to judge whether they are early errors. Therefore, we are unable to express our opinions on the integrity of the early adjustment of dongfang.com.
5、 Use distribution restrictions
This report is only used by dongfang.com for the purpose of the disclosure of the special instructions for the correction of accounting errors in the early stage, and shall not be used for any other purpose without the written consent of this firm. ShineWing Certified Public Accountants (special general partnership) Chinese certified public accountant:
Chinese certified public accountant:
Beijing, China April 6, 2002
