SJA(600609) 证券之星·2025-04-02 13:20Core Viewpoint - The evaluation report indicates that the accounting firm, Shanghui CPA, has effectively fulfilled its responsibilities during the 2024 audit process for Jinbei Automotive Co., Ltd, maintaining independence and diligence in its work [1][2]. Group 1: Qualification Conditions - Shanghui CPA was established on December 27, 2013, and operates as a special general partnership with a registered address in Shanghai [1]. - As of December 31, 2024, the firm has 112 partners and 185 registered accountants who have signed securities service audit reports [1]. - The total business revenue for Shanghui CPA is 683.44 million yuan, with securities business revenue amounting to 204.45 million yuan [1]. Group 2: Professional Record - In the past three years, the firm has signed or reviewed audit reports for four listed companies and has a clean record with no criminal or administrative penalties [2]. - The project partners and quality control reviewers have maintained independence and adhered to ethical standards [2]. Group 3: Quality Management Level - Shanghui CPA has established a clear mechanism for resolving professional opinion differences, ensuring consensus on significant accounting audit matters during the 2024 audit [3]. - The firm implements a comprehensive quality review process, including internal reviews and independent quality checks, focusing on the adequacy of audit work and the fair presentation of financial statements [3]. Group 4: Work Plan - The audit work plan is comprehensive and tailored to the specific circumstances of the audited entity, addressing key areas such as revenue recognition, cost accounting, and asset impairment [4]. - Shanghui CPA has effectively coordinated with the company to meet reporting deadlines, demonstrating a well-structured audit plan and timeline [4]. Group 5: Human and Other Resource Allocation - The audit team is composed of experienced members with qualifications as Chinese certified public accountants, ensuring a high level of expertise in the audit process [4]. Group 6: Information Security Management - The firm has established systematic information security control measures, including document management and confidentiality protocols, to protect sensitive information during the audit [5]. Group 7: Risk Bearing Capacity - Shanghui CPA has purchased professional liability insurance with a cumulative compensation limit of 100 million yuan, which covers civil liability arising from audit failures [5].