Sinolink Securities Co.Ltd(600109)
About Dongguan Aohai Technology Co.Ltd(002993)
Verification opinions on self-evaluation report of internal control in 2021
Sinolink Securities Co.Ltd(600109) (hereinafter referred to as ” Sinolink Securities Co.Ltd(600109) ” and “sponsor”) is the sponsor of initial public offering and listing of Dongguan Aohai Technology Co.Ltd(002993) (hereinafter referred to as ” Dongguan Aohai Technology Co.Ltd(002993) ” and “company”), The self-evaluation report of Dongguan Aohai Technology Co.Ltd(002993) 2021 annual internal control has been carefully verified in accordance with the relevant provisions of the Listing Rules of Shenzhen Stock Exchange, the guidelines for self-discipline supervision of listed companies of Shenzhen Stock Exchange No. 1 – standardized operation of listed companies on the main board, the governance standards of listed companies and the basic norms of enterprise internal control. The specific circumstances are as follows:
1、 Internal control evaluation
(I) evaluation scope of internal control
According to the risk oriented principle, the company determines the main units, businesses and matters included in the evaluation scope and high-risk areas. The scope of this internal control evaluation covers joint-stock companies and subsidiaries. The main businesses included in the evaluation scope include: basic control system, business control system, asset management control system, external guarantee, external investment management, related party transaction control system, salary and expense control system, internal supervision and control system, internal control system for the use of raised funds, etc.
（2） Basis of internal control evaluation and identification standard of internal control defects
The company organizes and carries out internal control evaluation according to the enterprise internal control standard system.
The board of directors of the company distinguished the internal control of financial report from the internal control of non-financial report according to the identification requirements for major defects, important defects and general defects of the enterprise internal control standard system, combined with the factors such as the company’s size, industry characteristics, risk preference and risk tolerance, and studied and determined the specific identification standards of internal control defects applicable to the company, which are consistent with the previous years.
The identification standards of internal control defects determined by the company are as follows:
1. Identification standard of internal control defects in financial reporting
According to the importance of financial report misstatement that may be caused by defects, the company uses a combination of quantitative and qualitative methods to divide defects into major defects, important defects and general defects.
(1) Quantitative standard
The quantitative standard takes the total profit and total assets as the measurement indicators
Major defects: ① the amount of misstatement 5% of the total profit; ② Misstatement amount 1% of total assets.
Important defects: ① 3% of total profit misstatement amount ≤ 5% of total profit; ② Of total assets
0.5% misstatement amount ≤ 1% of total assets.
General defects: ① misstatement amount ≤ 3% of total profit; ② Misstatement amount ≤ 0.5% of total assets. (2) Qualitative criteria
Major defects: ① fraud of directors, supervisors and senior managers; ② The internal supervision organization’s supervision over the company’s external financial report and internal control over financial report is invalid; ③ There is a material misstatement in the financial report, and the corresponding control activities fail to identify the misstatement, or it is necessary to correct the published financial report.
Important defects: ① failure to select and apply accounting policies in accordance with generally accepted accounting standards; ② Failure to establish anti fraud procedures and control measures; ③ There are one or more defects in the process control of financial reporting. Although it does not meet the standard of major defects, it affects the achievement of reasonable and accurate objectives of financial reporting.
General defects: control defects other than the above major defects and important defects.
2. Identification standard of internal control defects in non-financial reporting
(1) Quantitative standard
The quantitative standard refers to the quantitative identification standard of internal control defect evaluation of financial report.
(2) Qualitative criteria
Major defects: ① serious violation of national laws and regulations; ② Lack of institutional control and systematic failure of important business; ③ Serious loss of senior managers; ④ Major defects in internal control evaluation have not been rectified. Important defects: ① serious loss of business personnel in key positions; ② There are important defects in important business systems or systems; ③ Important defects in internal control have not been rectified; ④ Other situations that have a significant impact on the company.
General defects: control defects other than the above major defects and important defects.
(III) identification and rectification of internal control defects
1. Identification and rectification of internal control defects in financial reporting
According to the above identification standards of internal control defects in financial reporting, the company has no major defects and important defects in internal control of financial reporting during the reporting period.
2. Identification and rectification of internal control defects in non-financial reports
According to the above identification standards of internal control defects in non-financial reports, no major defects and important defects in the company’s internal control over non-financial reports were found during the reporting period.
2、 Internal control evaluation conclusion
According to the identification of major defects in the company’s internal control over financial reporting, there are no major defects in the internal control over financial reporting on the benchmark date of the internal control evaluation report. The board of Directors believes that the company has maintained effective internal control over financial reporting in all major aspects in accordance with the requirements of the enterprise’s internal control standard system and relevant regulations. According to the identification of major defects in the company’s internal control over non-financial reports, the company found no major defects in the company’s internal control over non-financial reports on the benchmark date of the internal control evaluation report.
There are no factors affecting the evaluation conclusion of the effectiveness of internal control from the base date of the internal control evaluation report to the date of issuance of the internal control evaluation report.
3、 Verification of recommendation institutions
The sponsor reviewed the 2021 self-evaluation report on internal control issued by Dongguan Aohai Technology Co.Ltd(002993) and consulted the documents of the general meeting of shareholders, the board of directors, the board of supervisors and other meetings as well as various business and management rules and regulations by asking the directors, supervisors, senior managers, external auditors and other relevant persons of the company The compliance and effectiveness of Dongguan Aohai Technology Co.Ltd(002993) ‘s internal control were verified in terms of supervision of internal control.
4、 Verification opinions of the recommendation institution
After verification, the sponsor believes that: Dongguan Aohai Technology Co.Ltd(002993) has a sound corporate governance structure, and the existing internal control system and implementation meet the requirements of relevant laws and regulations such as the stock listing rules of Shenzhen Stock Exchange, the guidelines for self discipline supervision of listed companies of Shenzhen Stock Exchange No. 1 – standardized operation of listed companies on the main board, the governance standards of listed companies and the basic norms of enterprise internal control, as well as the requirements of the securities regulatory authorities, The company has maintained effective internal control in all major aspects related to business operation and management; The self-evaluation report on internal control issued by the company in 2021 truly and objectively reflects the construction and operation of its internal control system. (no text below)
(there is no text on this page, which is the signature page of Sinolink Securities Co.Ltd(600109) verification opinions on Dongguan Aohai Technology Co.Ltd(002993) 2021 annual internal control self-evaluation report)
Sponsor representative:
Yu alkene bond Xing Sichun
Sinolink Securities Co.Ltd(600109) mm / DD / yyyy
