Beijing Thunisoft Co.Ltd(300271)
Issue opinions on matters involved
Special description
Dahuhezi [2022] No. 004840
Dahua Certified Public Accountants (special general partnership)
Da Hua Certified PublicAccountants（Special General Partnership）
Beijing Thunisoft Co.Ltd(300271)
Issue a special statement emphasizing the matters involved in the opinions
Table of contents page 1. Issue special instructions on matters involved in emphasized opinions 1-3
Dahua Certified Public Accountants (special general partnership) 12 / F, building 7, No. 16 courtyard, Middle West Fourth Ring Road, Haidian District, Beijing [100039] Tel: 86 (10) 58350011 Fax: 86 (10) 58350006 www.dahua-cpa com. Issue a special statement highlighting the matters involved in the opinions. Dahuhezi [2022] No. 004840 Beijing Thunisoft Co.Ltd(300271) all shareholders:
We have accepted the entrustment and have completed the audit of the financial statements of Beijing Thunisoft Co.Ltd(300271) (hereinafter referred to as Beijing Thunisoft Co.Ltd(300271) company) in 2021, and issued the audit report with unqualified opinion with highlighted items in dahuashen Zi [2022] 006832 on April 14, 2022.
In accordance with the provisions of China Securities Regulatory Commission’s No. 14 rules for the preparation and reporting of information disclosure of companies offering securities to the public – handling of non-standard audit opinions and matters involved, guidelines for the application of regulatory rules – Audit No. 1 and Shenzhen Stock Exchange GEM Listing Rules, the matters involved in non-standard audit opinions are described as follows:
1、 Contents of non-standard audit opinions
Beijing Thunisoft Co.Ltd(300271) company received the notice of filing a case from Beijing Municipal Commission of supervision on September 1, 2021. Beijing Municipal Commission of supervision decided to file a case for review / investigation on the violation of discipline / Law of Beijing Thunisoft Co.Ltd(300271) company’s suspected unit of bribery. As of the date of issuance of the audit report, the case is still in the review stage of the procuratorial organ, and the concluding opinions or decisions of the procuratorial organ on the above-mentioned case have not been received. This matter will not affect the issued audit opinions.
2、 Reasons and basis for issuing opinions on emphasized matters
According to Article 7 of the auditing standards for Chinese certified public accountants No. 1503 – adding emphasized matters and other matters in the audit report, if it is considered necessary to remind the users of the financial statements to pay attention to the matters that have been presented or disclosed in the financial statements and that are considered to be important for the users of the financial statements to understand the financial statements according to their professional judgment, the certified public accountants have obtained sufficient If appropriate audit evidence proves that there is no material misstatement in the financial statements, an emphasis paragraph shall be added to the audit report. The emphasis paragraph should refer only to information that has been presented or disclosed in the financial statements.
“I. highlighted items in the audit report” in the application guide of Chinese auditing standards for certified public accountants No. 1503 – adding highlighted items and other items in the audit report further points out that “examples of situations where certified public accountants may think it is necessary to add highlighted items are as follows: there is uncertainty in the future results of abnormal litigation or regulatory actions…”
The above emphasized matters and related matters belong to the regulatory actions specified in the body of Auditing Standard No. 1503 and the application guide.
According to our professional judgment, the above matters are more important for the users of financial statements to understand the financial statements, and we think it is necessary to remind the users of financial statements to pay attention to this matter. Therefore, we have added an emphasis paragraph in the audit report to remind the users of the financial statements to pay attention to the matters disclosed in the financial statements by clearly providing supplementary information.
3、 Emphasize whether the matters involved in the audit opinion obviously violate the accounting standards and relevant normative provisions on information disclosure
It is emphasized that the matters involved in the matter paragraph do not belong to the obvious violation of accounting standards, systems and relevant information disclosure norms stipulated in the rules for the preparation of information disclosure of companies offering securities to the public No. 14 – non-standard unqualified audit opinions and the handling of matters involved (2018 Revision) issued by the China Securities Regulatory Commission on December 20, 2001.
This special instruction is issued by the exchange in accordance with the relevant provisions of the CSRC and shall not be used for other purposes. The consequences caused by improper use have nothing to do with the accounting firm and certified public accountant performing the business.
(this page is the text and the signature page of dahuahe Zi [2022] No. 004840 special instructions) Chinese Certified Public Accountants of Dahua Certified Public Accountants (special general partnership):
Zhao Jin, Beijing, China Certified Public Accountant:
Liu Shenggang April 14, 2002
