河南省力量钻石股份有限公司 审计委员会工作细则 第一章 总 则 第一条 为充分发挥河南省力量钻石股份有限公司（以下称"公司"）董事会 决策功能，做到事前审计、专业审计，确保董事会对公司财务信息的充分掌握和 对经营层的有效监督，完善公司治理结构，根据《中华人民共和国公司法》（以 下称"《公司法》"）、《上市公司治理准则》、《深圳证券交易所上市公司自律 监管指引第 2 号——创业板上市公司规范运作》、《河南省力量钻石股份有限公 司章程》（以下称"《公司章程》"）、《河南省力量钻石股份有限公司董事会议 事规则》及其他有关法律、法规、规范性文件的规定，公司特设立董事会审计委 员会（以下称"审计委员会"），并制定本工作细则。 第二条 审计委员会是董事会设立的专门工作机构，对董事会负责。 第二章 人员组成 第三条 审计委员会成员由 3 名董事组成，审计委员会成员为不在公司担任 高级管理人员的董事，其中应包括 2 名以上的独立董事。委员中至少有 1 名独立 董事为会计专业人士，并由独立董事中会计专业人士担任召集人。 第四条 审计委员会委员由董事长、二分之一以上独立董事或者三分之一以 上的董事提名，并由董事会选举产生。 第五 ...

Core Viewpoint - The audit report indicates that Tianrun Industrial Technology Co., Ltd. is in the process of acquiring 100% equity of Shandong Altai Auto Parts Co., Ltd., and the financial statements for the periods ending December 31, 2024, and March 31, 2025, have been prepared accordingly [1][2]. Financial Overview - Shandong Altai Auto Parts Co., Ltd. has a registered capital of 29.601892 million USD and operates in the manufacturing and wholesale of auto parts and accessories [2]. - The financial statements include balance sheets, profit and loss statements, cash flow statements, and changes in equity for the specified periods [2][3]. Financial Position - As of March 31, 2025, the bank deposits of the company were reported at 1,138,491.77, a significant decrease from 5,397,567.81 as of December 31, 2024 [4]. - The company has made provisions for bad debts amounting to 270,763,451.40, with a provision ratio of 2.26% [6]. Asset and Liability Details - The total assets and liabilities are detailed in the financial statements, with specific attention to the provisions for bad debts and inventory valuation [3][12]. - The company has a total of 81,845,702.20 in inventory, with a provision for inventory impairment of 36,303,403.12 [9][12]. Restricted Assets - Fixed assets amounting to 233,659,210.78 are used as collateral for bank loans, indicating a significant reliance on external financing [14]. - The total restricted assets, including intangible assets, are valued at 251,770,875.78 [14].

Audit Opinion - The audit report concludes that the financial statements of 聚灿光电科技股份有限公司 (Juzan Optoelectronics) fairly present its financial position as of June 30, 2025, in accordance with accounting standards [1]. Key Audit Matters - **Accounts Receivable Provision for Bad Debts**: As of June 30, 2025, the accounts receivable balance is significant due to potential uncollectibility, making the provision for bad debts a key audit matter. The audit procedures included evaluating internal controls, analyzing the reasonableness of accounting estimates, and confirming the accuracy of accounts receivable [1]. - **Revenue Recognition**: The company reported revenue of approximately RMB 657.8 million for the first half of 2025, primarily from domestic sales. Revenue recognition is identified as a key audit matter due to the inherent risk of management manipulating revenue recognition to meet targets. The audit involved assessing internal controls, reviewing sales contracts, and performing cutoff tests [1]. Financial Performance - For the first half of 2025, the total operating revenue was approximately RMB 1.59 billion, a decrease from RMB 2.76 billion in the same period of 2024. The main operating income from LED chips and epitaxial wafers was approximately RMB 1.46 billion, down from RMB 2.54 billion year-on-year [6][7]. - The net profit for the first half of 2025 was approximately RMB 116.97 million, compared to RMB 195.59 million in the same period of 2024, indicating a decline in profitability [7][8]. Financial Position - As of June 30, 2025, total assets amounted to approximately RMB 4.8 billion, an increase from RMB 4.63 billion at the end of 2024. Total liabilities were also higher, reflecting changes in the company's financial structure [6][8]. - The company reported cash and cash equivalents of approximately RMB 324.54 million at the end of June 2025, down from RMB 389.32 million at the end of 2024, indicating a decrease in liquidity [7][8]. Cash Flow Analysis - The net cash flow from operating activities for the first half of 2025 was approximately RMB 397.05 million, a decrease from RMB 524.49 million in the same period of 2024. This decline reflects reduced cash inflows from sales [7]. - Cash flow from investing activities showed a net outflow of approximately RMB 206.55 million, contrasting with a net inflow of RMB 39.83 million in the previous year, indicating increased investment expenditures [7]. Shareholder Equity - The total equity attributable to shareholders was approximately RMB 2.75 billion as of June 30, 2025, compared to RMB 2.72 billion at the end of 2024, reflecting a slight increase in shareholder value [6][8].

Core Viewpoint - The article outlines the implementation details of the Audit Committee of Shanghai Sanmao Enterprise (Group) Co., Ltd., emphasizing its role in enhancing corporate governance, ensuring effective supervision of management, and maintaining the integrity of financial reporting [2][3]. Group 1: General Provisions - The Audit Committee is established to strengthen the decision-making function of the board and ensure effective oversight of the management [2]. - The committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [2][3]. - Members of the Audit Committee must possess the necessary professional knowledge and experience to fulfill their responsibilities [2]. Group 2: Composition of the Committee - The Audit Committee consists of five directors, including three independent directors, with at least one being a professional accountant [3]. - The committee is chaired by an independent director with accounting expertise, elected by the committee members and approved by the board [3]. - The term of the Audit Committee aligns with that of the board, and members can be re-elected [3]. Group 3: Responsibilities and Authority - The committee is tasked with reviewing financial reports, supervising audit work, and ensuring compliance with laws and regulations [4][5]. - It must approve significant financial disclosures and the hiring or dismissal of external auditors before submission to the board [4][5]. - The committee is responsible for monitoring the integrity of financial reports and addressing any identified issues, including potential fraud or misstatements [5][6]. Group 4: Decision-Making Procedures - The Audit Committee must hold at least one regular meeting each quarter, with additional meetings called as necessary [11][12]. - A quorum requires the presence of at least two-thirds of the members, and decisions are made by a majority vote [12]. - Meeting records must be maintained for a minimum of ten years, ensuring transparency and accountability [12]. Group 5: Information Disclosure - The company is required to disclose the composition and professional background of the Audit Committee members [38]. - Annual reports must include the committee's performance and meeting activities, ensuring stakeholders are informed [39]. - Any significant issues identified by the committee that meet disclosure standards must be reported promptly [40].

Core Viewpoint - The audit committee of Shanghai Jinlitai Chemical Co., Ltd. has conducted an evaluation of the performance of the accounting firm for the year 2024, highlighting the appointment of Zhongxinghua Accounting Firm and the audit results, including the issuance of an audit report with a disclaimer of opinion on the financial statements and a negative opinion on internal controls [1][3]. Group 1: Basic Information of the Accounting Firm - Zhongxinghua Accounting Firm, established in 1993, is headquartered in Beijing and has 199 partners and 1,052 registered accountants as of December 31, 2024 [1]. - The firm had 522 registered accountants who signed audit reports for securities services in 2024 [1]. Group 2: Appointment Process of the Accounting Firm - The company held a series of meetings in December 2024, including the eighth board meeting and the first temporary shareholders' meeting, to approve the appointment of Zhongxinghua Accounting Firm for the 2024 financial report and internal control audit [2]. - The audit committee unanimously agreed to submit the proposal for the appointment to the board, with independent directors expressing their consent [2]. Group 3: Audit Performance of the Accounting Firm - Zhongxinghua conducted the audit in accordance with the auditing standards and communicated with the company's management regarding various aspects of the audit, including independence, audit team composition, risk assessment, and internal control [2]. - The firm issued a disclaimer of opinion on the financial statements and a negative opinion on the internal controls, along with special reports on non-operating fund occupation and related party transactions [3]. Group 4: Supervision by the Audit Committee - The audit committee reviewed the qualifications and professional capabilities of Zhongxinghua, concluding that the firm met the requirements for the annual audit and that the reasons for changing the accounting firm were appropriate [3]. - The committee emphasized the importance of timely and accurate reporting by the accounting firm and maintained effective communication throughout the audit process [5]. Group 5: Overall Evaluation - The audit committee adhered to relevant regulations and effectively supervised the accounting firm's performance, ensuring an independent and objective audit of the company's financial status and internal controls [5]. - The committee recognized Zhongxinghua's commitment to fair and objective auditing practices, reflecting good professional ethics and business quality [5].

Core Points - The implementation rules for the Audit Committee of Huawai Technology Co., Ltd. aim to enhance the decision-making function of the board and ensure effective supervision of the management team [1][2] - The Audit Committee is composed of three directors who are not senior management, with a majority being independent directors [2][3] - The Audit Committee's main responsibilities include reviewing financial information, supervising internal and external audits, and ensuring compliance with laws and regulations [5][6] Group 1: General Provisions - The Audit Committee is established to strengthen the board's decision-making and oversight capabilities [1] - The committee operates under the authority granted by the board and is responsible for submitting proposals for board review [1][2] Group 2: Composition and Qualifications - The committee must have a chairperson who is an independent director with accounting expertise [2][3] - Members must possess sufficient professional knowledge and experience to fulfill their duties effectively [2][3] Group 3: Responsibilities and Authority - The Audit Committee is responsible for reviewing financial reports, supervising audits, and ensuring the accuracy of financial disclosures [5][6] - The committee has the authority to inspect the company's finances and supervise the actions of directors and senior management [12][20] Group 4: Meeting Procedures - The Audit Committee must meet at least quarterly, with additional meetings called as necessary [16][30] - A quorum requires the presence of at least two-thirds of the members [36] Group 5: Reporting and Disclosure - The company must disclose the Audit Committee's annual performance and any significant issues identified during its oversight [50][51] - The committee's recommendations that are not adopted by the board must be disclosed along with the reasons [52]

Core Viewpoint - The legal opinion letter from Beijing Dentons (Fuzhou) Law Firm confirms the legality of the procedures and results of the 2024 annual general meeting of shareholders for Crown City New Materials Co., Ltd. [1][2][8] Group 1: Meeting Procedures - The annual general meeting was proposed and convened by the board of directors, with the notice and proposal content announced on June 7, 2025 [3]. - The meeting was conducted through a combination of on-site and online voting, held at Crown City Plaza [3][4]. - The meeting adhered to the relevant laws, regulations, and the company's articles of association regarding the convening and holding procedures [3][4]. Group 2: Attendance and Voting - A total of 315 participants attended the meeting, representing 515,722,368 shares, which is 37.83% of the total voting shares [4]. - Online voting involved 312 shareholders, representing 27,120,906 shares, accounting for 1.99% of the total voting shares [4]. - The qualifications of the attendees and the convenor were confirmed to be valid and in compliance with legal requirements [5]. Group 3: Proposals and Voting Results - The meeting included seven proposals for voting, which were consistent with the notice provided [6][8]. - The voting results showed that all proposals were approved, with significant support for the annual reports and financial statements [6][7]. - Specific proposals required separate voting for minority investors, which also passed successfully [7][8].

Audit Opinion - The audit report states that the financial statements of Anhui Yingjia Distillery Co., Ltd. fairly reflect its financial position as of December 31, 2024, in accordance with accounting standards [1]. Key Audit Matters - Inventory existence, valuation, and allocation are identified as key audit matters due to the significant value of inventory, which amounts to 5,043.14 million yuan, representing 37.67% of total assets and 51.15% of current assets [2]. - Revenue recognition is also a key audit matter, as the company recognizes revenue when control of the product is transferred to the customer, which poses a risk of fraud [3]. Audit Procedures - For inventory, the audit procedures included understanding the cost accounting and inventory control processes, conducting inventory counts, analyzing inventory turnover, and performing impairment tests [2][3]. - For revenue recognition, the audit procedures involved evaluating internal controls, reviewing sales contracts, checking shipping documents, and performing analytical procedures to ensure compliance with accounting standards [3][4]. Management Responsibilities - Management is responsible for preparing financial statements in accordance with accounting standards and maintaining effective 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][7].

General Provisions - The company establishes an Audit Committee to enhance the decision-making function of the Board of Directors, ensuring effective supervision of the management team and improving corporate governance structure [1][2] - The Audit Committee is responsible for communication, supervision, and verification of internal and external audits, reporting directly to the Board of Directors [1][2] Composition of the Committee - The Audit Committee consists of three directors, with at least two being independent directors and one being a professional in accounting [5][6] - The committee members are nominated by the Chairman or a majority of independent directors and elected by the Board [5][6] Responsibilities and Authority - The Audit Committee is tasked with reviewing financial information, supervising internal and external audits, and ensuring the integrity of financial reporting [5][6] - The committee must meet at least quarterly and can convene additional meetings as necessary [5][15] - It is responsible for evaluating the work of external auditors and internal audit departments, and for coordinating communication between management and auditors [5][6] Meeting Procedures - The Audit Committee meetings can be held in person or via remote communication, with a minimum attendance of two-thirds of members required for valid proceedings [15][16] - Meeting notifications must be sent out in advance, detailing the agenda and relevant materials [16][19] Voting and Decision-Making - Decisions made during meetings require a majority vote from the members present, and members with conflicts of interest must abstain from voting [22][24] - The committee's resolutions and voting results must be documented and reported to the Board [28][29] Implementation and Amendments - The implementation rules for the Audit Committee take effect upon approval by the Board of Directors, and any amendments must comply with national laws and the company's articles of association [30][31][15]

Audit Opinion - The audit opinion states that the financial statements of Jiangsu Litong Electronics Co., Ltd. fairly reflect the company's financial position as of December 31, 2024, and its operating results and cash flows for the year 2024 [2]. Key Audit Matters - Revenue recognition is identified as a key audit matter due to inherent risks associated with improper revenue recognition to meet specific targets. The company's revenue for 2024 primarily comes from the sales of precision metal stamping components, electronic components, and computing services [3][4]. - Long-term asset impairment is another key audit matter, as the book value of fixed assets, construction in progress, and right-of-use assets collectively accounts for 49.17% of total assets as of December 31, 2024. The impairment testing involves significant management judgment and estimates [4][5]. Financial Statements Overview - The company’s financial statements are prepared based on the going concern assumption, indicating no significant doubts about its ability to continue operations for the next 12 months [10]. - The company’s registered capital is RMB 259.93 million, with a total of 259.93 million shares, and its stock has been listed on the Shanghai Stock Exchange since December 24, 2018 [10]. Accounting Policies - The company adheres to the Chinese Accounting Standards, ensuring that the financial statements provide a true and complete reflection of its financial status, operating results, and cash flows [11]. - The company uses the weighted average method for inventory valuation and recognizes inventory at the lower of cost or net realizable value [28]. Financial Performance - The company’s revenue for the year 2024 is primarily derived from its core business activities, including the sale of precision metal components and electronic components, as well as computing services [3][4].