Ellington(SH:603328) Zheng Quan Zhi Xing·2025-03-28 13:14Core Viewpoint - Guangdong Yidun Electronic Technology Co., Ltd. has engaged Zhonghui Certified Public Accountants (Special General Partnership) for the 2024 annual financial statement and internal control audit, evaluating their performance based on relevant regulations and company bylaws [1]. Group 1: Audit Firm Overview - Zhonghui Certified Public Accountants was established in 1992 and transformed into a special general partnership in December 2013, with its headquarters in Hangzhou, Zhejiang Province. It has 116 partners and 694 registered accountants, with 289 having signed securities service audit reports [1]. - The firm has accumulated a professional risk fund and purchased professional insurance with a total compensation limit exceeding RMB 300 million, complying with relevant regulations [2]. Group 2: Audit Project Information - The project partner and signing CPA, Liu Binwen, has been a registered accountant since 2001 and has signed audit reports for 6 listed companies in the past three years [2]. - Another signing CPA, Shi Bin, has been a registered accountant since 2012 and has signed audit reports for 2 listed companies in the past three years [2]. Group 3: Quality Management - Zhonghui has established a clear mechanism for resolving professional opinion differences, ensuring that no audit report is issued before resolving any disagreements [4]. - The firm has a comprehensive quality review policy, including internal reviews and independent quality reviews, ensuring the adequacy and fairness of financial statements [5]. Group 4: Audit Fees and Procedures - The total audit service fee for 2024 is RMB 820,000, which includes RMB 640,000 for financial statement audits and RMB 180,000 for internal control audits, reflecting an 8.89% decrease from the previous year [3][4]. - The company’s board approved the engagement of Zhonghui at a meeting on March 27, 2024, and the decision was ratified at the annual shareholders' meeting on May 30, 2024 [4]. Group 5: Resource Allocation and Information Security - Zhonghui has assigned a dedicated audit team with experienced members and a support team of experts in various fields, ensuring comprehensive audit service [6]. - The firm has established systematic information security controls, including document management and confidentiality protocols, to protect sensitive information during the audit process [6]. Group 6: Performance Evaluation - The company evaluated Zhonghui's professional competence, investor protection capabilities, and independence, concluding that the firm demonstrated high business standards and professionalism during the audit process [7].