Zhidu Technology Co., Ltd
2025 internal control audit report
Tianheng Special Character (2026) No. 00587
Tianheng Certified Public Accountants (Special General Partnership)
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Internal control audit report
All shareholders of Zhidu Technology Co., Ltd.:
In accordance with the relevant requirements of the Guidelines for Audit of Internal Control of Enterprises and the Practice Standards of China Certified Public Accountants, we audited the effectiveness of the internal control of the financial report of Zhidu Technology Co., Ltd. (hereinafter referred to as "Zhidu Co., Ltd.") on December 31, 2025.
1. Responsibility of enterprises for internal control
In accordance with the provisions of the Basic Specifications for Internal Control of Enterprises, the Guidelines for the Application of Internal Control of Enterprises, and the Guidelines for the Evaluation of Internal Control of Enterprises, it is the responsibility of the board of directors of Zhidu Co., Ltd. to establish, improve and effectively implement internal control, and evaluate its effectiveness.
2. Responsibilities of certified public accountants
Our responsibility is to issue an audit opinion on the effectiveness of internal controls over financial reporting on the basis of the implementation of audit work and to disclose material deficiencies in internal controls for non-financial reporting that are noted.
3. Inherent limitations of internal control
Internal control has inherent limitations, and there is a possibility that misstatements cannot be prevented and detected. In addition, due to changes in circumstances that may lead to inappropriate internal control or reduced compliance with control policies and procedures, it is risky to speculate on the effectiveness of future internal control based on the results of internal control audits.