Shunya International Martech (Beijing) Co.Ltd(300612) marketing technology (Beijing) Co., Ltd. audit report and financial statements 2021 xksbz [2022] No. zg11352
Shunya International Martech (Beijing) Co.Ltd(300612) marketing technology (Beijing) Co., Ltd
Audit report and financial statements
(from January 1, 2021 to December 31, 2021)
Table of contents page
1、 Audit report 1-6 II. Financial statements
Consolidated balance sheet and parent company balance sheet 1-4 consolidated income statement and parent company income statement 5-6 consolidated cash flow statement and parent company cash flow statement 7-8 consolidated statement of changes in owner's equity and parent company statement of changes in owner's equity 9-12 notes to financial statements 1-102
audit report
Xin Hui Shi Bao Zi [2022] No. zg11352 Shunya International Martech (Beijing) Co.Ltd(300612) marketing technology (Beijing) Co., Ltd. all shareholders:
1、 Audit opinion
We have audited the financial statements of Shunya International Martech (Beijing) Co.Ltd(300612) marketing technology (Beijing) Co., Ltd. (hereinafter referred to as your 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 owner's equity and notes to relevant 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 financial position of your company as of December 31, 2021 and the operating results and cash flows of your company and the parent company 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 your 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.
The key audit matters identified in our audit are summarized as follows:
Key audit matters how to deal with them in the audit
(I) expected credit loss of accounts receivable for the accounting policy of impairment of accounts receivable, please refer to note III (x) for the expected credit loss of accounts receivable; The audit procedures for the non execution of accounts receivable mainly include: please refer to note V (III) for the disclosure of accounts receivable. 1. Understand and evaluate the design and operation effectiveness of the management's control over the book balance of accounts receivable in the key internal consolidated financial statements related to the expected credit loss of accounts receivable as of December 31, 2021; The amount is 312521500 yuan, with the balance of bad debt provision. 2. Review the bad debt amount of accounts receivable in previous years, which is 13572200 yuan, and the book value is 298949300 yuan that is reversed after withdrawal or actually incurred loss. Judge the accuracy of your company's management's expectation of the historical management of your company according to the data of various accounts receivable; The credit risk characteristics of are based on individual accounts receivable. 3. For individual withdrawal, the credit accounts and combined accounts receivable are determined separately. Select samples according to the lost accounts receivable, review the expected credit within the whole duration, and the management measures its loss reserves for the expected amount of cash loss that can be obtained in the future. The basis for the assessment of the cash flow and the reasonableness of the assumption that credit losses have been accrued individually; For accounts receivable, based on the issued 4. For the objective evidence of credit loss caused by common credit risk characteristics, the management of your company determines the expected cash flow to be collected by using the method of combined withdrawal based on the evaluation basis, separately determines the accounts receivable with credit loss, and samples the credit loss. In addition to separately determining the classification of credit loss portfolio, focusing on the suitability of aging classification, the management evaluates the management's information based on the co appropriateness, combined with the characteristics of historical loss and credit risk and considering the forward-looking loss rate and forward-looking information, and adopts the aging analysis method and the reasonable method of expected credit loss rate determined by others to determine the expected credit loss. Sex;
The determination of the expected credit loss of accounts receivable involves 5. Check whether the information related to the expected credit loss of accounts receivable and the use of significant accounting estimates and judgments by the management has been judged in the financial report, and the expected credit loss of accounts receivable has been properly presented in the table of expected credit loss of accounts receivable. It is important to the financial statements as a whole. For the above reasons, we identified the expected credit loss of accounts receivable as a key audit event.
(II) revenue recognition. For the accounting policies of revenue recognition, please refer to the attached audit note 3 (XXVII) for revenue recognition; The disclosure procedures of income mainly include:
Please refer to note V (34). 1. Understand and evaluate the design revenue of key internal controls related to the consolidated business recognition of your company in 2021, which is 917442100 yuan, which is more effective than that of the previous year;
Business income was 6193887 million yuan, an increase of 2. Select sample inspection project contracts and 2980534 million yuan. The business income of your company was interviewed with the management, and the "five revenue mainly comes from service revenue and advertising revenue" of the contract was analyzed to judge the composition of performance obligations. And the time point of control transfer, and then evaluate the general principle of your company's revenue recognition is whether you have fulfilled the performance obligations in the contract at the time of your company's revenue recognition policy and recognition, that is, whether it meets the requirements of the new revenue standard at the point; The customer obtains the control of relevant goods or services. 3. The revenue is recognized in time in combination with the procedures of accounts receivable confirmation.
The sample of revenue transactions recorded in the current year for which the company recognizes revenue is selected. The principles are as follows: (1) service revenue: check the invoice, project contract and completion acceptance consulting service revenue all the year round. The company checks the confirmed services and recognizes the revenue regularly according to the contract agreement, schedule and other documents; Authenticity of income; For the service income and project service income, the company obtains the project contract, project closing report and other materials as agreed in the project contract, provides customers with exclusive marketing completion certificate and other materials, verifies the revenue recognition and communication service, and verifies the authenticity of the company after the completion of the project service; For advertising business revenue, when the company receives the completion certificate confirmed by the customer, it will obtain the key index certificate confirmed by the customer to confirm the revenue. (2) Advertising revenue: according to the advertising schedule of the enterprise, spot check the advertising revenue of the advertising results, and the customer confirms the key index delivery contract and the business data of the delivery platform. After that, the company will transfer the key index according to the actual situation, and charge and confirm the revenue according to the advertising schedule and the key quantity; The actual conversion quantity of the brand wide index is used to calculate the revenue, which is calculated according to the advertising needs of customers; Customize the advertising schedule, and agree on the investment. 4. The media, period, frequency and other elements of the analytical schedule of revenue and cost, including: for the revenue of different business types, confirm the advertising cost items month by month according to the implementation progress of the schedule, calculate the gross profit margin, and analyze the revenue of different investment and release. Regular items, spot check contracts and other relevant materials to confirm the accuracy of revenue and cost; Check the project cost, check the integrity of the cost, root
Since the revenue is one of the targets of gross profit rate of different business types measured by your company's key performance, there is an inherent risk that the management will focus on checking the high gross profit rate projects to achieve specific goals or expectations and manipulate the revenue to confirm the recognition time point of low gross profit rate projects and normal projects, so we will conduct random inspection; Revenue recognition is identified as a key audit event. 5. For the income transactions recorded before and after the balance sheet date, select samples and check the completion acceptance form and other supporting documents to evaluate whether the income is in the appropriate accounting period
Confirm between.
4、 Other information
The management of your company (hereinafter referred to as the management) is responsible for other information. Other information includes the information covered in your 2021 annual report, 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.
In preparing the financial statements, the management is responsible for assessing the company's ability to continue as a going concern, disclosing matters related to going concern (if applicable), and applying the assumption of going concern, unless it plans to liquidate, terminate operations or has no other realistic choice.
The management is responsible for supervising the financial reporting process of your 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:
(I) 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.
(II) understand the internal control related to audit in order to design appropriate audit procedures, but the purpose is not to express opinions on the effectiveness of internal control.
(III) evaluate the appropriateness of accounting policies selected by the management and the rationality of accounting estimates and related disclosures.
(IV) draw a conclusion on the appropriateness of the management's use of the going concern assumption. 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 your 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 your company to be unable to continue its business.
(V) evaluate the overall presentation (including disclosure), structure and content of the financial statements, and evaluate whether the financial statements fairly reflect relevant transactions and events.
(VI) obtain sufficient and appropriate audit evidence on the financial information of entities or business activities in your company to express an audit opinion on the consolidated 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 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.
Lixin Certified Public Accountants
