董事会审计委员会监督

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共达电声: 共达电声股份有限公司董事会审计委员会关于对会计师事务所2024年度履职情况评估及履行监督职责情况的报告
Zheng Quan Zhi Xing· 2025-04-02 12:17
Core Viewpoint - The report evaluates the performance of the accounting firm Rongcheng CPA for the year 2024, highlighting its adherence to professional standards and the effectiveness of its audit processes [1][4]. Group 1: Basic Information of the Accounting Firm - Rongcheng CPA, established in August 1988 and restructured in December 2013, is one of the earliest firms authorized to provide securities services in China [1]. - As of December 31, 2024, Rongcheng CPA has 212 partners and 1,552 registered accountants, with 781 having signed securities service audit reports [2]. Group 2: Appointment Process of the Accounting Firm - The company held meetings on April 2, 2024, and April 24, 2024, to approve the appointment of Rongcheng CPA as the auditing firm for the fiscal year 2024 [2]. Group 3: Performance of the Accounting Firm in 2024 - Rongcheng CPA conducted audits on the company's financial reports and internal controls, concluding that the financial statements fairly reflect the company's financial position and results for the year [2][3]. - The firm provided a standard unqualified opinion on the internal control audit, demonstrating its thoroughness in evaluating significant internal control processes [2]. Group 4: Supervision by the Board Audit Committee - The Board Audit Committee reviewed the qualifications of Rongcheng CPA, confirming its professional capability and compliance with relevant regulations [3]. - The committee engaged in discussions with the firm during the annual report audit period, ensuring timely and accurate audit reporting [4]. Group 5: Overall Evaluation - The Board Audit Committee commended Rongcheng CPA for its adherence to independence, objectivity, and professionalism in conducting audits, successfully completing the financial report and internal control audits for 2024 [4].