中交设计: 中交设计对会计师事务所履职情况评估报告

Group 1 - The core viewpoint of the report is the evaluation of the performance of Zhongshun Zhonghuan Accounting Firm in conducting the audit for China Communications Design Consulting Group Co., Ltd. for the year 2024 [1][2] - The accounting firm communicated with the company's board of directors, supervisory board, and senior management before the audit, signed an audit service agreement, and developed an audit plan [1] - The audit process included preliminary review work from October to December 2024, with formal auditing starting on January 2, 2025, completing all audit procedures and obtaining sufficient appropriate audit evidence [1][2] Group 2 - During the audit period, the accounting firm and its staff did not receive any economic benefits beyond the agreed audit service, ensuring independence from the company [2] - There were no direct or indirect investment relationships between the accounting firm and the company, and the audit team maintained both formal and substantive independence throughout the audit [2] - The audit team possessed the necessary professional knowledge and relevant certifications to competently perform the audit work while maintaining due diligence and professional caution [2] Group 3 - The evaluation confirmed that the accounting firm adhered to professional ethics, diligently fulfilled its duties, and successfully completed the audit of the company's financial reports for 2024, issuing a standard unqualified audit report [2]