ST八菱: 内部控制审计报告

Group 1 - The company is responsible for establishing, implementing, and evaluating the effectiveness of internal controls as per relevant regulations [2] - The responsibility of the registered accountants is to provide an audit opinion on the effectiveness of internal controls related to financial reporting and disclose any significant deficiencies noted [2] - Internal controls have inherent limitations, which may not prevent or detect misstatements, and changes in circumstances may render controls inappropriate [2] Group 2 - The audit opinion on the effectiveness of internal controls related to financial reporting is a key focus of the audit process [2]