Guangdong Enpack Packaging Co.Ltd(002846)
Year 2021
audit report
Index page number
Audit report financial statements of the company
- consolidated balance sheet 1-2
- balance sheet of parent company 3-4
- consolidated income statement 5
- income statement of the parent company 6
- consolidated cash flow statement 7
- cash flow statement of the parent company 8
- Consolidated Statement of changes in shareholders' equity 9-10
- statement of changes in shareholders' equity of the parent company 11-12
- Notes to financial statements 13-118
ShineWing certified public accountants, Chaoyang men North Street, Dongcheng District, Beijing Tel: + 86 (010) 65542288, 9 / F, block a, Fu Hua Manson,
ShineWing No.8, Chaoyangmen Beidajie,
Dongcheng District, Beijing, fax: + 86 (010) 65547190 certified public accounts 100027, P.R. China facile: + 86 (010) 65547190
audit report
XYZH/2022SZAA50134
Guangdong Enpack Packaging Co.Ltd(002846) all shareholders:
1、 Audit opinion
We have audited the financial statements of Guangdong Enpack Packaging Co.Ltd(002846) (hereinafter referred to as Guangdong Enpack Packaging Co.Ltd(002846) ), including 2021
Consolidated and parent company's balance sheet as of December 31, 2012, consolidated and parent company's income statement, consolidated and
Cash flow statement of the parent company, consolidated statement of changes in owner's equity of the parent company and notes to relevant financial statements.
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 consolidated and parent company's financial position as of December 31, 2021 and the consolidated and parent company's operating results and cash flow 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 Guangdong Enpack Packaging Co.Ltd(002846) , 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
1. Revenue recognition
The audit procedures related to the evaluation of revenue recognition include the following procedures:
(1) Evaluate and test the design and implementation of the internal control system of Guangdong Enpack Packaging Co.Ltd(002846) this year's revenue of 18295447 related to the company's sales and collection cycle;
(2) select a sample to check the sales contract and identify the contract terms and conditions related to the transfer of risks and rewards in the ownership of 37.33% of the commodity exchange. Revenue is the key performance indicator of the company. It is an important component of the company's consolidated income statement, which has a great impact on the conditions and the evaluation of whether the time point of revenue recognition is in line with the operating results of the company, Thus, there are requirements of accounting standards; The management manipulates in order to achieve specific goals or expectations. (3) select samples to check the inherent risks of the supporting revenue recognition time point related to revenue recognition. Its revenue recognition is a document, including sales contract, order, sales invoice and whether the issue is recorded in the appropriate financial statement period. There may be potential misstatement of warehouse bill, delivery bill, customer statement, customs declaration and bill of lading. To evaluate whether the relevant revenue recognition is in line with the revenue recognition, please refer to the accounting policies described in "IV. important accounting policies of the company; policies and accounting estimates" 34 in the notes to the financial statements, (4) for the revenue transactions recorded before and after the balance sheet date, "VI. notes to the items of consolidated financial statements" 40 and "X. select samples and check the statements, customs declarations and bills of lading and VI. notes to the main items of the parent company's financial statements" 5.
Supporting documents to evaluate whether revenue is recorded in the appropriate accounting period;
(5) Analyze and review whether the growth of operating revenue is reasonable, the change of gross profit margin and the ratio of revenue to cost.
4、 Other information
Guangdong Enpack Packaging Co.Ltd(002846) Management (hereinafter referred to as management) is responsible for other information. Other information includes the information covered in the annual report of Guangdong Enpack Packaging Co.Ltd(002846) 2021, 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. When preparing the financial statements, the management is responsible for evaluating the going concern ability of Guangdong Enpack Packaging Co.Ltd(002846) the company, disclosing the matters related to going concern (if applicable), and applying the going concern assumption, unless liquidation is planned, operation is terminated or there is no other realistic choice.
The management is responsible for supervising the financial reporting process of Guangdong Enpack Packaging Co.Ltd(002846) .
6、 Responsibilities of certified public accountants for the audit of financial statements
Whether the overall audit report contains material errors due to fraud or assurance, and whether the audit report contains material errors. 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:
(1) 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.
(2) Understand the internal control related to audit in order to design appropriate audit procedures, but the purpose is not to express an opinion on the effectiveness of internal control.
(3) Evaluate the appropriateness of accounting policies selected by the management and the rationality of accounting estimates and related disclosures.
(4) Draw conclusions on the appropriateness of management's use of going concern assumptions. 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 Guangdong Enpack Packaging Co.Ltd(002846) going concern ability. 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 result in Guangdong Enpack Packaging Co.Ltd(002846) inability to continue as a going concern.
(5) 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.
(6) Obtain sufficient and appropriate audit evidence on the financial information of the entity or business activities in Guangdong Enpack Packaging Co.Ltd(002846) 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.
ShineWing Certified Public Accountants (special general partnership) Chinese certified public accountant:
(project partner)
Chinese certified public accountant:
Beijing, China April 23, 2002
Consolidated balance sheet
December 31, 2021
Prepared by: Guangdong Enpack Packaging Co.Ltd(002846) unit: RMB
Note VI closing balance of assets closing balance of last year
Current assets:
Monetary capital 1910321272310333837860
Provision for settlement
Lending funds
Trading financial assets
Derivative financial assets 241750000
Notes receivable 3
