Suzhou Anjie Technology Co.Ltd(002635)
audit report
Year 2021
Gongzheng Tianye Certified Public Accountants (special general partnership), SGP
China. Jiangsu Wuxi Wuxi Jiangsu . China
Switchboard: 86 (510) 68798988 Tel: 86 (510) 68798988
Fax: 86 (510) 68567788 Fax: 86 (510) 68567788
Email: [email protected]. E-mail： [email protected].
audit report
Sugong w [2022] No. a277 Suzhou Anjie Technology Co.Ltd(002635) all shareholders:
1、 Audit opinion
We have audited the financial statements of Suzhou Anjie Technology Co.Ltd(002635) (hereinafter referred to as " Suzhou Anjie Technology Co.Ltd(002635) "), 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 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 consolidated and parent company's financial position as of December 31, 2021 and the consolidated and parent company's operating results and cash flow 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. According to the code of professional ethics for Chinese certified public accountants, we are independent of Suzhou Anjie Technology Co.Ltd(002635) , 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
We believe that the audit matters are the most important ones for the current period. 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.
Recognition of operating income
1. Item description
As stated in notes V and 40 to the financial statements, Suzhou Anjie Technology Co.Ltd(002635) achieved an operating income of 38837977 million yuan in 2021, an increase of 33.68% over the previous year Suzhou Anjie Technology Co.Ltd(002635) operating revenue is divided into four segments, namely, intelligent terminal functional parts, precision structural parts and module products, new energy vehicles, information storage products and other segments, which are mainly revenue from sales of goods. As stated in notes III and 32 to the financial statements, Suzhou Anjie Technology Co.Ltd(002635) sales revenue is recognized based on the following: sales in China to deliver products to customers in accordance with the terms of the contract, which is regarded as the recognition time point of revenue after being accepted and verified by customers; For export sales, the export date recorded in the customs declaration shall be taken as the time point for the recognition of export revenue.
Since operating revenue is one of the key performance indicators of Suzhou Anjie Technology Co.Ltd(002635) and there is an inherent risk that Suzhou Anjie Technology Co.Ltd(002635) Management (hereinafter referred to as "management") manipulates the time point of revenue recognition in order to achieve specific goals or expectations, we identify revenue recognition as a key audit event.
2. Audit response
Our important audit procedures for the recognition of Suzhou Anjie Technology Co.Ltd(002635) operating revenue include:
(1) Understand the design and implementation of key internal controls related to testing Suzhou Anjie Technology Co.Ltd(002635) revenue recognition;
(2) Interview the management and select samples to check the sales contract, identify the contract terms related to the transfer of commodity control, and evaluate whether the revenue recognition time point of Suzhou Anjie Technology Co.Ltd(002635) meets the requirements of the accounting standards for business enterprises;
(3) Distinguish the industry characteristics of each product segment and the actual situation of Suzhou Anjie Technology Co.Ltd(002635) and implement analytical review procedures to judge the rationality of changes in operating revenue and gross profit margin;
(4) Check whether the sales revenue of the contract, the sales invoice and the evaluation form of the customer are in conformity with the relevant accounting policies, such as the sales revenue of this year, and check whether the sales revenue of the contract and the delivery revenue of this year are confirmed;
(5) Check the collection records of customers, select major customers to confirm the authenticity of their current income and accounts receivable balance;
(6) Perform the cut-off test on the operating revenue, select the sales revenue recognized before and after the balance sheet date, perform the sampling test, and check the sales contract, sales invoice, product delivery order, customer acceptance order, customer confirmation order and other supporting documents to evaluate whether the revenue is recorded in the appropriate accounting period.
4、 Other information
The management is responsible for other information. Other information includes the information covered in the annual report of Suzhou Anjie Technology Co.Ltd(002635) 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 Suzhou Anjie Technology Co.Ltd(002635) and disclosing the matters related to going concern (if applicable), and applying the going concern assumption, unless the management plans to liquidate Suzhou Anjie Technology Co.Ltd(002635) , terminate the operation or has no other realistic choice.
The management is responsible for supervising the financial reporting process of Suzhou Anjie Technology Co.Ltd(002635) .
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:
(1) Identify and assess 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 as the basis for issuing audit opinions. The risk of material misstatement due to fraud is higher than that due to failure to find material misstatement due to error.
(2) Understand the internal control related to audit to design appropriate audit procedures.
(3) Evaluate the appropriateness of accounting policies selected by the management and the rationality of accounting estimates and related disclosures.
(4) Draw conclusions on the appropriateness of management's use of going concern assumptions. 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 Suzhou Anjie Technology Co.Ltd(002635) 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 cause Suzhou Anjie Technology Co.Ltd(002635) unable to continue operation.
(5) Evaluate the overall presentation, structure and content of the financial statements, and evaluate whether the financial statements fairly reflect relevant transactions and events.
(6) Obtain sufficient and appropriate audit evidence on the financial information of entities or business activities in Suzhou Anjie Technology Co.Ltd(002635) to express an audit opinion on the financial statements. We are responsible for guiding, supervising and implementing the group audit, and assume full responsibility for the audit opinion.
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.
(there is no text on this page, which is the seal page of notary Tianye Certified Public Accountants (special general partnership) on Suzhou Anjie Technology Co.Ltd(002635) 2021 annual audit report)
Notary Tianye certified public accountants Ding Chunrong, Chinese certified public accountant
(special general partnership) (project partner)
Chinese certified public accountant Wang Shuren
Wuxi, China April 6, 2022
Consolidated balance sheet
December 31, 2021
Prepared by: Suzhou Anjie Technology Co.Ltd(002635) unit: RMB currency: RMB
Project notes December 31, 2021 December 31, 2020 project notes December 31, 2021 December 31, 2020
Current assets: current liabilities:
Monetary capital v. 150119627156150876219768 short term loan v. 223726642735012954200502
Trading financial assets v. 211957618632092952838787 trading financial liabilities --
Derivative financial assets - derivative financial liabilities --
Notes receivable V, 31902920070410344 notes payable V, 2371960486894290310076
Accounts receivable V, 41 Winner Technology Co.Inc(300609) 2796286657 Asian Star Anchor Chain Co.Ltd.Jiangsu(601890) accounts payable V, 2410769606702180672996602
Receivables financing v. 550940462343337081861 advance receipts --
Prepayment v. 61368683597 1
