About Beijing Security Control Technology Co., Ltd
Annual audit report of 2021
Special description of non-standard opinions
About Sichuan Etrol Technologies Co.Ltd(300370)
Special description of non-standard opinions in 2021 annual audit report
(2022) jhxzz No. 65 Shenzhen Guohua Network Security Technology Co.Ltd(000004)
China Securities Regulatory Commission:
Shenzhen Stock Exchange:
We accept the entrustment of Sichuan Etrol Technologies Co.Ltd(300370) (hereinafter referred to as "security control technology company"),
Audited the merger and acquisition of security control technology company on December 31, 2021 in accordance with the auditing standards for Chinese certified public accountants
Parent company's balance sheet, consolidated and parent company's income statement, consolidated and parent company's cash flow statement in 2021
Consolidated and parent company's statement of changes in shareholders' equity and notes to financial statements, and issued (2022) Beijing Huixing Shen Zi No
Qualified audit report no. 65 Konka Group Co.Ltd(000016) .
In accordance with Article 14 of the rules for the preparation and reporting of information disclosure of companies offering securities to the public of China Securities Regulatory Commission
No. - handling of non-standard audit opinions and matters involved (revised in 2020), guidance on the application of regulatory rules
——The relevant requirements of audit No. 1 and Shenzhen Stock Exchange GEM Listing Rules, we
The non-standard opinions issued by the exchange on the above financial statements of the company are as follows:
1、 Contents of non-standard opinions in the audit report
(I) impact on the ability to continue as a going concern
As shown in notes "II. (II) going concern" to the financial statements and notes "v. (65) to the financial statements
As described in "assets with limited right or use right", as of December 31, 2021, security control technology Co., Ltd
The owner's rights and interests totaled -36518313673 yuan, which resulted in many litigation and arbitration cases due to overdue debts
Some bank accounts were frozen, a number of assets were mortgaged, and security control technology companies and actual controllers were listed as dishonest
The executor, security control technology company is likely to be unable to realize assets and pay off debts in the normal business process
Have a significant impact on production and operation.
In August 2021, the intermediate people's Court of Yibin City, Sichuan Province decided to start the pre reorganization process of security control technology company
And appoint Sichuan Etrol Technologies Co.Ltd(300370) liquidation group as the pre reorganization manager until December 2021
The intermediate people's Court of Sichuan Province made a ruling on whether to accept the reorganization case on December 31.
Although the security control technology company has disclosed the improvement measures to be taken to maintain continuous operation, it is subject to the above matters
As a result, there are still major uncertainties in the sustainable operation ability of security control technology company.
(II) impact of out of control events of subsidiaries on financial statements
Since November 2019, security control technology Co., Ltd. has invested in its subsidiary Ningbo Dongwang Intelligent System Engineering Co., Ltd
The company (hereinafter referred to as "Dongwang intelligent") lost actual control, and Dongwang intelligent received the notice from Zhejiang on September 22, 2021
The people's Court of Yinzhou District, Ningbo City, Zhejiang Province (2021) zhe 0212 Po Shen No. 13 civil ruling, ruled to accept it
The applicant Ningbo Zhoushan Port Company Limited(601018) Hao Import and Export Co., Ltd. applied for bankruptcy liquidation of the respondent Dongwang intelligent and appointed Beiwang
Jingdeheng (Ningbo) law firm is the intelligent manager of Dongwang, which was later established in Nanjing, Zhejiang Province on January 19, 2022
The people's Court of Yinzhou District of Bo City (2021) zhe 0212 Po No. 20 civil ruling ruled against Dongwang intelligent advance
Bank bankruptcy reorganization. At present, the bankruptcy reorganization of Dongwang intelligence is still in progress, and the daily operation management of Dongwang intelligence
The bankruptcy reorganization administrator shall control the management and so on. According to the accounting standards for Business Enterprises No. 33 - consolidated financial statements
According to relevant regulations, Dongwang intelligence will not be included in the consolidated financial statements of security control technology company since November 2019.
In addition, due to the unfinished performance commitment of Dongwang intelligent in 2018, the performance commitment party Ningbo Meishan bonded
Guanghan investment management partnership (limited partnership) (hereinafter referred to as Guanghan investment), Ningbo Meishan free trade port
There are differences in employment performance compensation of district Dehao investment management partnership (limited partnership) (hereinafter referred to as Dehao investment)
Discussion, resulting in obstacles to the recovery of the company's performance compensation. In October 2019, security control technology Co., Ltd. will invest in Guanghan
Dehao investment, Gu Xiaoye, Sha Xiaodong, Wang Yu and Wang Bei sued to the court and asked the defendant to perform performance compensation
And undertake unlimited joint and several liability for repayment. The first intermediate people's Court of Beijing made a decision on April 14, 2021
In the trial judgment, the defendant was ordered to jointly pay 59598869700 yuan of cash compensation to security control technology company and pay
Liquidated damages.
The defendants appealed against the judgment of first instance and jointly filed an appeal. November 26, 2021, Beijing high tech Industrial Park
The people's court at the next level issued the civil ruling ([2021] jingminzhong No. 720) and ruled that the case should be settled by the appellant
Guanghan investment management partnership (limited partnership) of bomeishan free trade port area and Dehao investment of Ningbo Meishan free trade port area
Management partnership (limited partnership), Gu Xiaoye, Wang Yu, Sha Xiaodong and Wang Bei automatically withdrew the appeal. one
The trial judgment shall take legal effect from the date of service of the written order. The ruling is final.
On February 17, 2022, security control technology company received the notice of response to litigation served by Beijing Higher People's court
The applicants Sha Xiaodong and Wang Beiyin cooperated with the company and the first instance defendant Guanghan investment management of Ningbo Meishan bonded port area
Partnership (limited partnership), Ningbo Meishan free trade port Dehao investment management partnership (limited partnership), Gu Xiao
The case of contract dispute between ye and Wang Yu was not satisfied with the decision made by Beijing No. 1 Intermediate People's Court on April 14, 2021
[2019] civil judgment No. 647 of Jing 01 min Chu applied to Beijing Higher People's court for retrial. At present, Beijing
The Municipal Higher People's court has filed a case for examination.
As of December 31, 2021, the amount of equity investment of security control technology company in Dongwang intelligent is
8449806737 yuan, the amount of impairment provision is 8449806737 yuan, and the balance of other receivables
644795407 yuan, 644795407 yuan of accrued credit impairment loss, and Dongwang Intelligent Technology Co., Ltd
The balance of guarantee provided by bank loans is 191115400 yuan, and the accrued guarantee loss is estimated to be 100 million yuan
Foreign Security Control Technology Co., Ltd. has recognized a cumulative performance compensation income of 9313982000 yuan in 2018 and 2019,
And offset the equity transfer payable to Guanghan investment and Dehao investment. As Dongwang intelligence is out of control, bankruptcy and reorganization are still in progress
The retrial of unfinished and performance compensation has not been decided, and we are unable to make a judgment on the above equity
Creditor's rights, performance compensation, and whether the measurement and presentation of contingent liabilities that may be formed due to guarantee are appropriate
Obtain sufficient and appropriate audit evidence for the recoverability of rights.
We conducted our audit in accordance with the auditing standards for Chinese certified public accountants. "Notes" to the audit report
Our responsibilities under these standards are further elaborated in the section "accountants' responsibilities for the audit of financial statements".
In accordance with the code of professional ethics for Chinese certified public accountants, we are independent of security control technology company and fulfill our professional ethics
Other responsibilities of Germany. We believe that the audit evidence we have obtained is sufficient and appropriate to guarantee the publication
Leaving comments provides a basis.
2、 Basis and reasons for issuing audit reports with non-standard opinions
(I) overall importance level of consolidated financial statements
We have audited the above financial statements in accordance with the auditing standards for Chinese certified public accountants No. 1221——
The importance of planning and executing the audit work ", calculated the combined value of the above audit by 0.5% of the consolidated income in 2021
And the overall importance level of the financial statements, with an amount of 4.15 million yuan. The calculation method of this importance level is higher than that of the previous year
The degree has not changed.
(II) basis and reasons for issuing audit reports with non-standard opinions
Auditing standards for Chinese certified public accountants No. 1502 - expressing unqualified opinions in audit reports
(revised on December 23, 2016), Article 5 stipulates that "universality is a term used to describe the impact of misstatement
To explain the impact of misstatement on the financial statements, or not issued due to the inability to obtain sufficient and appropriate audit evidence
The possible impact of current misstatement (if any) on the financial statements. According to the judgment of the certified public accountant
Situations where the impact of financial statements is extensive include the following aspects: (I) it is not limited to the specific requirements of financial statements
Factors, accounts or projects; (II) although it only affects specific elements, accounts or items of the financial statements
Impact, but these elements, accounts or items are or may be the main components of the financial statements; (III) when and
When disclosing relevant information, the impact is very important for users of financial statements to understand the financial statements ".
Article 8 stipulates that "a certified public accountant shall express a qualified opinion under any of the following circumstances"
The second situation in the is "(II) the certified public accountant is unable to obtain sufficient and appropriate audit evidence to form an audit
The basis of the accounting opinion, but considers that the undetected misstatement (if any) may have a significant impact on the financial statements,
But it is not extensive. ".
Article 14 stipulates that "if sufficient and appropriate audit evidence cannot be obtained, certified public accountants shall pass
The impact is determined in the following ways: (I) if the undetected misstatement (if any) may have an impact on the financial statements
If the impact is significant but not extensive, the certified public accountant shall express a qualified opinion. "
Auditing standards for Chinese certified public accountants No. 1324 - going concern (revised on December 23, 2016)
Article 22 stipulates that "if it is appropriate to use the going concern assumption, but there is significant uncertainty,
And the financial statements do not fully disclose the major uncertainties, the certified public accountants shall, in accordance with the
Auditor's Auditing Standard No. 1502 - issuing unqualified opinions in audit reports, which is properly issued
"Reservations or negatives."
Article 23 stipulates that "if the assumption of going concern is appropriate, but there is significant uncertainty,
And the management is unwilling to make an evaluation or extend the evaluation period as required by the certified public accountant, the certified public accountant shall
Consider the impact of this situation on the audit report. "
1. Security control technology company disclosed matters that may affect the company's sustainable operation ability and the proposed improvement measures
However, as of December 31, 2021, the intermediate people's Court of Yibin City, Sichuan Province has not made a decision on whether to
According to the ruling of accepting the reorganization case, the assessment and disclosure of the company on improving its ability to continue as a going concern were insufficient. Therefore, we
The impact of technology control on the company's continuous operation ability is reserved.
2. As Dongwang intelligence is out of control, bankruptcy reorganization has not been completed, and the retrial of performance compensation has not been decided,
We are unable to compensate the security control technology company for the above equity, creditor's rights, performance compensation, and possible risks due to guarantee
Whether the measurement and presentation of contingent liabilities are appropriate and the recoverability of creditor's rights obtain sufficient and appropriate audit evidence. We
We believe that the impact of the above matters on the financial statements is limited to specific elements, accounts or projects and is not extensive,
It will not lead to changes in the nature of profits and losses of security control technology company in the corresponding year. Therefore, we express reservations.
3、 Possible impact of non-standard opinions on financial position, operating results and cash flow during the reporting period
Affected amount
1. Major uncertainties related to going concern disclosed to security control technology company on December 31, 2021
Financial position and
