Internal Control Audit Report
Weichai Power Co., Ltd. shareholders:
According to the "Guidelines for Internal Control Audits of Enterprises" and the relevant requirements of the Chinese Institute of Certified Public Accountants, we have audited Weichai Power Co., Ltd. (hereinafter referred to as Weichai Power) regarding the effectiveness of its internal control over financial reporting as of December 31, 2025.
1. Responsibilities of the Company for Internal Control
According to the "Guidelines for Internal Control of Enterprises," the company is responsible for establishing and maintaining effective internal controls, and for evaluating the effectiveness of its internal controls.
2. Responsibilities of the Registered Accountant
Our responsibility is to express an opinion based on our audit regarding the effectiveness of the company's internal control over financial reporting.
3. Limitations of Internal Control
Internal control has inherent limitations, including the possibility of collusion or management override of controls. Additionally, due to changing circumstances, the effectiveness of internal control may vary.
4. Opinions on Financial Reporting Internal Control Audit
We believe that Weichai Power has maintained effective internal control over financial reporting as of December 31, 2025, in accordance with the "Basic Standards for Internal Control of Enterprises" and related regulations.