GIT(SZ:300465) Zheng Quan Zhi Xing·2025-03-26 11:17Core Viewpoint - The company has engaged Zhonghui Certified Public Accountants for the 2024 audit, evaluating their compliance, independence, and diligence in the auditing process [1][2]. Qualification Conditions - Zhonghui Certified Public Accountants was established in December 2013 and is based in Hangzhou, specializing in securities services [1]. - As of December 31, 2024, Zhonghui has 116 partners and 694 registered accountants, with 289 having signed securities service audit reports [2]. - In the last audited year (2023), Zhonghui's total revenue was 1,087.64 million yuan, with audit business revenue at 972.89 million yuan and securities business revenue at 541.59 million yuan [2]. Professional Record - In the past three years, Zhonghui has faced no criminal penalties, one administrative penalty, nine supervisory measures, and seven self-regulatory measures [4]. - No project partners or key accountants have faced criminal penalties or significant administrative actions in the last three years [4]. Quality Management Level - Zhonghui has established a comprehensive quality management system based on professional standards and regulations, covering various aspects such as project consultation, opinion divergence resolution, and quality review [5][6]. - The firm has a clear policy for resolving professional opinion divergences, ensuring that all significant accounting issues are agreed upon before issuing reports [5]. - Quality reviews are conducted by the quality control department and independent review partners, ensuring thorough oversight of audit processes [6][7]. Work Plan - The audit work plan is comprehensive and operationally feasible, focusing on key audit areas such as revenue recognition and asset impairment [7][8]. - Zhonghui has committed to meeting the reporting deadlines for the listed company, with detailed plans for pre-audit and final audit stages [7]. Risk Bearing Capacity Level - Zhonghui has not set aside a professional risk fund but has purchased professional liability insurance with a cumulative compensation limit of 300 million yuan, in compliance with relevant regulations [8].