Shenzhen Airport Co.Ltd(000089) audit report Tian Ye Zi [2022] No. 15688
catalogue
Audit report 1 2021 financial statements 5 notes to 2021 financial statements 17 audit report
Tian Zhi Ye Zi [2022] No. 15688 Shenzhen Airport Co.Ltd(000089) all shareholders:
1、 Audit opinion
We have audited the financial statements of Shenzhen Airport Co.Ltd(000089) (hereinafter referred to as " Shenzhen Airport Co.Ltd(000089) company"), 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 shareholders' 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 of Shenzhen Airport Co.Ltd(000089) company 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. In accordance with the code of professional ethics for Chinese certified public accountants, we are independent of Shenzhen Airport Co.Ltd(000089) company 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
The key audit matters are the most important matters that we consider to audit the current financial statements according to our professional judgment. 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.
Tian Zhi Ye Zi [2022] No. 15688
Key audit matters how to deal with them in the audit
Recognition of operating income
1. Understand the internal control cycle of sales and collection, test and evaluate the effectiveness of the design and implementation of internal control related to revenue recognition.
2. Understand the revenue recognition policies through interviews, check the relevant terms of business contracts in the consolidated financial statements of major passenger Shenzhen Airport Co.Ltd(000089) companies in 2021, and analyze and evaluate the actual revenue confirmation revenue of 3305644700 yuan, including whether the aviation business revenue recognition policy is appropriate and whether the relevant accounting policies are consistently compared with 79%, an increase of 184537100 yuan compared with 2020.
Rate 7.6%; The revenue from non aviation business accounted for 21%, which increased by 1243633 million yuan or 21.82% compared with the business volume data obtained from the business system in March 2020. According to the charging standard of civil airport issued by Shenzhen aviation administration, the aviation business income of the terminal company is aircraft takeoff and landing fee, parking fee and business agreement signed with airlines. Check the passenger bridge fee, passenger service, security inspection service and terminal commercial leasing income of aviation business, and verify the authenticity and accuracy of aviation business income. And other related charges; Non aviation business revenue mainly includes advertising, material 4, and non aviation business such as advertising revenue, which is charged by obtaining contract flow and other related charges. In combination with the acceptance report of advertising up and down painting and the actual number of days of media segment broadcast, since the operating revenue is the key performance of Shenzhen Airport Co.Ltd(000089) company, recalculate one of the advertising business receipts, and verify the authenticity and accuracy of revenue recognition. For Shenzhen Airport Co.Ltd(000089) revenue, verify the accuracy and integrity of advertising business revenue.
The profit of the company is greatly affected. Therefore, we will confirm the income. 5. Combined with the audit of accounts receivable, we choose the main customer letter as the key audit matter. Verify the current sales volume, and carry out alternative test on the samples that have not replied Shenzhen Airport Co.Ltd(000089) company has joined the unified liquidation of civil aviation airport service fee. See note III (item 30) for the accounting policy on revenue recognition, and confirm the amount to be liquidated in this period and phase I to the clearing center at the same time); For the disclosure of income categories, see note VI (XXXV). Closing balance.
6. Perform the cut-off test on the operating income, select samples to check the business data, settlement statement and other supporting documents for the income transactions recorded before and after the balance sheet date, so as to evaluate whether the income is recorded in the appropriate accounting period.
4、 Other information
Shenzhen Airport Co.Ltd(000089) company management (hereinafter referred to as management) is responsible for other information. Other information includes [ Shenzhen Airport Co.Ltd(000089) company's 2021 annual report, but excluding 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 the 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 sustainable operation ability of Shenzhen Airport Co.Ltd(000089) company, disclosing matters related to sustainable operation (if applicable), and applying the assumption of sustainable operation, unless liquidation is planned, operation is terminated or there is no other realistic choice.
The management is responsible for supervising the financial reporting process of Shenzhen Airport Co.Ltd(000089) company.
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. Since fraud may involve collusion, forgery, intentional omission, misrepresentation or override of internal control, the risk of failing to find major misstatement caused by fraud is higher than that caused by 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 the sustainable operation ability of Shenzhen Airport Co.Ltd(000089) company. 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 Shenzhen Airport Co.Ltd(000089) company to be unable to continue its business.
Tian Zhi Ye Zi [2022] No. 15688 (5) evaluates the overall presentation, structure and content of the financial statements, and evaluates 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 Shenzhen Airport Co.Ltd(000089) company to express an audit opinion on the financial statements. We are responsible for guiding, supervising and implementing the group audit, and take full responsibility for the audit opinions. 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 most important for the audit of the consolidated financial statements of the current period, 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.
Chinese certified public accountant
dawn
Beijing, China (project partner):
April 9, 2002
Chinese certified public accountant: Xie Junying
Consolidated balance sheet
Prepared by: Shenzhen Airport Co.Ltd(000089) December 31, 2021 amount unit: Yuan
Note no. of the project from December 31, 2021 to December 31, 2020
current assets
Monetary capital 316429504890146655094845 VI. (I)
△ settlement provisions △ lending funds
Trading financial assets
Derivative financial assets
Notes receivable
Accounts receivable 5452931013645549652136 VI. (II)
Receivables financing
Prepayment 271.4033773901 VI. (III)
△ premiums receivable △ reinsurance accounts receivable △ reinsurance contract reserves receivable
Other receivables 3622518953
