大唐发电: 大唐发电关于会计师事务所履职情况的评估报告

Core Viewpoint - The company has evaluated the performance of Tianzhi International Accounting Firm as the auditor for the 2024 annual report, concluding that the firm meets compliance and maintains independence, diligence, and fair expression of opinions. Group 1: Qualifications - Tianzhi International was established in December 1988 and is a large comprehensive consulting institution focused on audit assurance, capital market services, management consulting, and more [1] - The firm has obtained various qualifications, including securities and futures business qualifications, and is registered with the PCAOB in the United States [2] - As of December 31, 2024, Tianzhi International has 89 partners and 1,165 registered accountants, with 414 having signed securities service audit reports [2] Group 2: Professional Record - In the past three years, Tianzhi International has faced 0 criminal penalties, 1 administrative penalty, 9 supervisory measures, 7 self-regulatory measures, and 3 disciplinary actions [3][4] - Key project partners and signing accountants have not faced any criminal penalties or significant administrative actions in the last three years [4] Group 3: Quality Management Level - Tianzhi International has established a comprehensive consultation and opinion dispute resolution mechanism to address difficulties or disputes during the audit process [5] - The firm implements internal review procedures, including reviews by field supervisors, project managers, and project partners to ensure compliance with auditing standards [5] - An independent review process is in place, requiring external professionals to evaluate significant judgments made by the project team [5] Group 4: Work Plan - The audit work plan is comprehensive, reasonable, and operationally feasible, focusing on key areas such as revenue recognition, cost accounting, and asset impairment [6] Group 5: Resource Allocation - The project team consists of a project partner, project manager, field supervisor, and other audit personnel, all selected based on their professional competence and experience [6] Group 6: Information Security Management - Tianzhi International adheres to agreements regarding information security and confidentiality, implementing management procedures to enforce these policies [6] Group 7: Risk Management Capability - The firm has accumulated sufficient professional risk funds and purchased professional insurance with a cumulative compensation limit of no less than 200 million [7] - There have been no civil liabilities incurred due to professional conduct in the past three years [7]