友讯达: 董事会审计委员会对会计师事务所2024年度履职情况评估及履行监督职责情况的报告

Group 1 - The core viewpoint of the article is the evaluation report of the audit committee regarding the performance of the accounting firm for the year 2024, highlighting the adherence to regulations and the effectiveness of the audit process [1][6] - The accounting firm, Zhengdan Zhiyuan (Shenzhen) CPA, was established on January 12, 2005, and has 29 partners and 91 registered accountants, with 68 of them having signed securities service audit reports [1][2] - The total audited revenue for the last accounting year (2024) was 72.69 million yuan, with audit service revenue at 63.41 million yuan and securities business revenue at 34.35 million yuan [2] Group 2 - The audit committee confirmed the independence and professional competence of Shenzhen Dahua International CPA, which was appointed as the auditing institution for 2024 [3][5] - The audit firm conducted audits on the company's financial reports and internal controls, ensuring compliance with accounting standards and regulations [4][6] - The audit committee held multiple meetings to discuss the audit scope, key issues, and adjustments during the audit process, ensuring thorough communication with the audit firm [5][6] Group 3 - The audit committee evaluated the audit firm's performance positively, noting its adherence to independent auditing standards and the timely completion of the audit report [6] - The audit report was deemed objective, complete, and clear, reflecting the company's financial status accurately as of December 31, 2024 [4][6] - The audit committee emphasized the importance of maintaining effective internal controls and the proper use of raised funds, which were verified during the audit [4][6]