Special Audit Report on the Summary Statement of Non-Operating Fund Occupation and Other Related Party Fund Transactions of Zhongke Yunwang Technology Group Co., Ltd.
To all shareholders of Zhongke Yunwang Technology Group Co., Ltd.:
We were engaged to perform a special audit on the Summary Statement of Non-Operating Fund Occupation and Other Related Party Fund Transactions for the year 2025 (hereinafter referred to as the "Summary Statement") of Zhongke Yunwang Technology Group Co., Ltd. (hereinafter referred to as "Zhongke Yunwang Company"). This audit was conducted based on our audit of the consolidated balance sheet, consolidated income statement, consolidated cash flow statement, consolidated statement of changes in owners' equity, and notes to the financial statements of Zhongke Yunwang Company as of December 31, 2025. The preparation and disclosure of the Summary Statement and the provision of true, lawful, and complete audit evidence are the responsibilities of the management of Zhongke Yunwang Company. Our responsibility is to express a special audit opinion on the Summary Statement based on our audit work.
We conducted our audit in accordance with the requirements of the Chinese Certified Public Accountants Auditing Standards. These standards require us to comply with the Chinese Certified Public Accountants' Code of Professional Ethics and to plan and perform the audit to obtain reasonable assurance about whether the Summary Statement is free from material misstatement. During the audit, we performed procedures that we considered necessary, including examining accounting records and recalculating amounts of relevant items. We believe that our audit work provides a reasonable basis for our audit opinion.