Internal Control Audit Report
Xin Hui Shi Shi Bao [2026] No. ZK10026
To the shareholders of China West Construction Co., Ltd.:
In accordance with the "Guide to Auditing of Internal Control over Financial Reporting" and the relevant requirements of the Chinese Certified Public Accountants' Auditing Standards, we have audited the effectiveness of the internal control over financial reporting of China West Construction Co., Ltd. (hereinafter referred to as "West Construction") as of December 31, 2025.
I. Responsibility of the Company for Internal Control
In accordance with the "Basic Norms for Enterprise Internal Control," "Application Guidelines for Enterprise Internal Control," and "Evaluation Guidelines for Enterprise Internal Control," it is the responsibility of the board of directors of West Construction to establish, improve, and effectively implement internal control, and to evaluate its effectiveness.
II. Responsibility of the Certified Public Accountants
Our responsibility is to express an audit opinion on the effectiveness of internal control over financial reporting based on the audit work performed, and to disclose any material weaknesses in internal control over non-financial reporting that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that errors may not be prevented or detected. Furthermore, due to changes in circumstances, internal control may become inappropriate, or the degree of compliance with control policies and procedures may decrease. Therefore, there is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control audit.