Performance report of the audit committee in 2021
China National Gold Group Gold Jewellery Co.Ltd(600916) (hereinafter referred to as "the company"), the audit committee of the board of directors, in accordance with the provisions of the company law, the securities law, the governance standards for listed companies, the articles of association and relevant laws and regulations, performed its duties in 2021, actively carried out its work and earnestly performed its duties. The performance of the audit committee in 2021 is reported as follows:
1、 Basic information of the audit committee of the board of directors
The number of the audit committee of the first board of directors of the company is 3, of which 2 are independent directors, accounting for the majority of the number of the Committee. The two independent directors are Ms. Yan Mei and Mr. He Qiang respectively, and the board member is Ms. Wang Qi, of which Ms. Yan Mei, an independent director with professional accounting qualification, serves as the chairman of the Committee.
2、 2021 annual meeting of the audit committee of the board of directors
1. During the reporting period, the audit committee of the board of directors held 5 meetings. The main work is as follows:
(1) On February 15, 2021, the audit committee held the ninth meeting of the audit committee of the first board of directors by means of communication, deliberated and adopted the proposal on changing the accounting firm;
(2) On April 19, 2021, the audit committee held the 10th meeting of the audit committee of the first board of directors by means of communication, deliberated and adopted the proposal on the company's performance report of the audit committee in 2020, the proposal on the company's final financial report in 2020, the proposal on the company's financial budget report in 2021, and the proposal on the profit distribution plan in 2020 Proposal on the full text and summary of the company's 2020 annual report, proposal on the non disclosure of the 2020 internal control evaluation report, proposal on the prediction of daily connected transactions in 2021, proposal on the change of accounting policies and proposal on the use of raised funds to replace self raised funds invested in advance;
(3) On August 5, 2021, the audit committee held the 11th meeting of the audit committee of the first board of directors in an on-site manner, considered and approved the proposal on the full text and summary of the company's semi annual report in 2021 and the proposal on the special report on the deposit and actual use of the company's raised funds in 2021;
(4) On September 30, 2021, the audit committee held the 12th meeting of the audit committee of the first board of directors by means of communication, considered and adopted the proposal on increasing the forecast of daily connected transactions in 2021;
(5) On October 26, 2021, the audit committee held the 13th meeting of the audit committee of the first board of directors in an on-site manner, deliberated and adopted the proposal on the full text and text of the company's report for the third quarter of 2021.
2. During the preparation of the company's 2021 financial report, the audit committee mainly performed the following duties:
(1) Negotiate with the certified public accountant in charge of the annual audit of the company to determine the audit schedule of the financial report in 2021; Before the accountant enters the site, the audit committee makes a comprehensive deployment for the annual audit in advance, communicates with the certified public accountants of the accounting firm, and determines the time arrangement of the company's audit in 2021;
(2) The audit committee reviewed the 2021 annual financial report (first draft) prepared by the company's finance department before the annual audit CPA entered the site. The Audit Committee believes that the relevant data in the 2021 financial report (first draft) prepared by the company basically reflect the company's assets and liabilities and operating performance in 2021, and the information in the financial statements is objective, comprehensive and true, and agrees to carry out the financial audit in 2021 based on the financial statements;
(3) After the annual audit CPA enters the site, strengthen the communication with the annual audit CPA. The Audit Committee believes that the preliminary audited financial report for 2021 has been prepared in accordance with the new accounting standards for business enterprises and relevant financial systems of the company, the preparation basis, basis, principles and methods of the financial report comply with relevant laws, regulations and the articles of association, and the information contained in the financial report fairly reflects the financial position, operating results and cash flow of the company as of December 31, 2021 in major aspects, It is agreed to prepare the annual report and summary of 2021 based on this data and submit them to the board of directors of the company for deliberation. At the same time, the accounting firm is required to complete the audit work as soon as possible according to the plan, so as to ensure that the company will disclose the annual report and summary of 2021 on schedule;
(4) During the audit process, pay attention to the communication with the annual audit certified public accountants, and actively urge the accounting firm to submit the audit report within the agreed time limit. After the audit team enters the site, the audit committee always maintains communication with the person in charge of the financial department, the person in charge of the internal control and internal audit department and the person in charge of major projects, and pays close attention to the progress of the audit work; Require the accounting firm to complete the audit work according to the audit time and ensure that the company's 2021 annual report and relevant documents are disclosed on time;
(5) After the annual audit certified public accountant issued the audit report, the audit committee held a meeting to review the company's 2021 financial report, the performance report of the audit committee of the board of directors and the summary report on the audit work of the accounting firm in 2021, and submit it to the board of directors for review after forming a resolution.
3. The audit committee's summary report on the audit work of the annual audit certified public accountants in 2021. The audit committee made a summary report on the audit work of the accounting firm in 2021, and believed that the annual audit certified public accountants had carried out the audit work in accordance with the provisions of the auditing standards for Chinese certified public accountants, with sufficient audit time, reasonable allocation of auditors and competent professional ability, The audit report issued fairly reflects the company's financial position as of December 31, 2021 and its operating results and cash flow in 2021 from major aspects. The audit conclusion issued is in line with the actual situation of the company.
3、 Guidance on internal audit of the company
During the reporting period, the company carefully reviewed the company's internal audit work plan and recognized the feasibility of the plan. At the same time, it urged the company's internal audit institutions to strictly implement the audit plan and put forward guiding opinions on the problems arising from internal audit. After reviewing the internal audit report, we found no major problems in the internal audit.
4、 Evaluate the effectiveness of internal control
We give full play to the role of the audit committee of the board of directors and actively promote the construction of the company's internal control system. We believe that the report basically reflects the internal control of the company, and there are no major defects and important defects.
5、 Overall evaluation
During the reporting period, the audit committee of the first board of directors of the company performed the duties of the audit committee in accordance with the company law, the securities law, the governance standards of listed companies, the operation guidelines of the audit committee of the board of directors of listed companies on Shanghai Stock Exchange, the articles of association and other relevant provisions, followed the professional standards of independence, objectivity and impartiality, complied with the law, performed their duties diligently and conscientiously, It has played an important role in promoting the standardized operation of the company and improving the quality of audit work.
China National Gold Group Gold Jewellery Co.Ltd(600916) board of directors audit committee April 7, 2022
