建研设计: 2024年年度审计报告

Audit Opinion - The audit report states that the financial statements of Anhui Provincial Architectural Design Research Institute Co., Ltd. (hereinafter referred to as "the Company") have been prepared in accordance with accounting standards and fairly reflect the financial position as of December 31, 2024, and the operating results for the year 2024 [1]. Basis for Audit Opinion - The audit was conducted in accordance with Chinese Certified Public Accountant auditing standards, ensuring independence and adherence to professional ethics [2]. Key Audit Matters - Revenue recognition is identified as a key audit matter, with the Company reporting main business revenue of 352.4857 million yuan, accounting for 99.55% of total revenue. There is an inherent risk of management manipulating revenue recognition to meet specific targets [3]. - The recoverability of accounts receivable, with a balance of 141.9281 million yuan, is also a key audit matter due to the significant judgment involved in assessing recoverability [4]. Audit Procedures for Key Matters - For revenue recognition, procedures included evaluating internal controls, interviewing management, performing analytical reviews, and conducting detail tests on revenue evidence [3]. - For accounts receivable recoverability, procedures involved assessing internal controls, analyzing bad debt provisions, and confirming significant receivables through external confirmations [4]. Other Information - Management is responsible for other information in the annual report, which does not include the financial statements or the audit report. The auditors are not responsible for providing assurance on this other information [5]. Management and Governance Responsibilities - Management is responsible for preparing financial statements that fairly reflect the Company's financial position and for maintaining necessary internal controls to prevent material misstatements due to fraud or error [5]. Auditor Responsibilities - The auditor's goal is to obtain reasonable assurance that the financial statements are free from material misstatement, whether due to fraud or error, and to issue an audit report that includes an opinion [6].