Shenzhen Guohua Network Security Technology Co.Ltd(000004)
Special instructions on matters involved in the audit report with qualified opinions issued by the accounting firm
Shenzhen Guohua Network Security Technology Co.Ltd(000004) (hereinafter referred to as ” Shenzhen Guohua Network Security Technology Co.Ltd(000004) ” or “the company”) was audited by Grant Thornton Certified Public Accountants (special general partnership) (hereinafter referred to as “Grant Thornton certified public accountants”). Grant Thornton certified public accountants audited the financial statements of the company in 2021 and issued a qualified audit report. In accordance with the relevant requirements of China Securities Regulatory Commission and Shenzhen Stock Exchange, The board of directors of the company explains the matters involved in the audit report as follows:
1、 Contents of qualified opinions in the audit report
Grant Thornton certified public accountants audited Shenzhen Guohua Network Security Technology Co.Ltd(000004) financial statements, including the consolidated and company’s balance sheet as of December 31, 2021, the consolidated and company’s income statement, consolidated and company’s cash flow statement, consolidated and company’s statement of changes in shareholders’ equity and notes to relevant financial statements in 2021.
Grant Thornton certified public accountants believes that, in addition to the impact of the matters described in the “basis for forming qualified opinions”, the attached financial statements are prepared in accordance with the accounting standards for business enterprises in all major aspects, and fairly reflect the consolidated and financial position of the company as of December 31, 2021 and the consolidated and operating results and cash flow of the company in 2021.
2、 Opinions and reasons for issuing qualified audit report
1. Capitalization of development expenditure
As stated in notes V and 14 to the financial statements, as of December 31, 2021, the development expenditure of Shenzhen Guohua Network Security Technology Co.Ltd(000004) company was transferred into intangible assets of 1608260046 yuan in the current period, including mobile application security supervision and monitoring platform v2 0. Mobile application privacy compliance automatic detection platform v1 0 and Hongmeng application reinforcement platform v1 0 and other three projects, Shenzhen Guohua Network Security Technology Co.Ltd(000004) company failed to provide relevant supporting evidence including the working hour records of R & D personnel. We were unable to obtain sufficient and appropriate audit evidence on the measurement accuracy of expenditure attributable to the development stage of the intangible asset, and we were unable to determine whether it was necessary to adjust these amounts.
2. Rationality of third-party payment collection
Shandong Hengyu Information Technology Co., Ltd., Shandong yinpeng cloud computing Co., Ltd., Beijing Huaxia Baihui Technology Co., Ltd., Shenzhen Qishan Tourism Technology Co., Ltd., Shenzhen Anjie United Information Technology Co., Ltd., Shanghai taohan information technology center and Beijing LIANHANG Credit Management Service Co., Ltd. paid a total of 2705812500 yuan of accounts receivable of Shenzhen Guohua Network Security Technology Co.Ltd(000004) company through third-party payment this year. The income corresponding to the third-party collection is recognized in previous years. We cannot obtain sufficient and appropriate audit evidence on the rationality of the above third-party collection, the book value of relevant accounts receivable and the corresponding income recognized in previous years, nor can we determine whether it is necessary to adjust these amounts.
3、 Impact of matters related to the qualified opinion on the company during the reporting period (financial impact)
The matters involved in the above qualified opinions have an impact on the company’s operating profit of 4.5828 million yuan during the reporting period, have no significant impact on the company’s other financial conditions, operating results and cash flow, and the nature of the company’s profit and loss will not change.
4、 Opinions of the board of directors and the board of supervisors on matters involved in the qualified audit report
Opinion of the board of directors: Zhitong Certified Public Accountants issued a qualified audit report based on the principle of prudence according to the relevant circumstances. The board of directors of the company expressed respect and understanding. At the same time, it attached great importance to the impact of the matters involved in the above qualified opinion on the company, and will earnestly promote the specific measures to eliminate the matters involved in the qualified opinion and its impact, timely fulfill the obligation of information disclosure, and safeguard the legitimate rights and interests of the company and all shareholders.
Opinion of the board of supervisors: the 2021 financial report of the company was audited by Zhitong Certified Public Accountants (special general partnership), which issued a qualified audit report for the company. The board of supervisors agrees with the special explanation made by the board of directors on the matters involved in the audit report with qualified opinions issued by the accounting firm. The board of directors and management need to further improve the internal control system, prevent management and operation risks, and effectively safeguard the interests of the company and all shareholders.
5、 Specific measures to eliminate relevant matters and their impact
1. The company will strengthen the management of accounts receivable, continue to strengthen communication with upstream and downstream business partners, promote contract implementation, speed up product delivery and sales collection;
2. The company will continue to optimize business and management processes, strengthen the management and control of the company’s R & D projects, timely track and feed back the R & D projects, and continuously strengthen project management and control.
It is hereby explained.
Shenzhen Guohua Network Security Technology Co.Ltd(000004) board of directors
April 30, 2002
