Internal Control Audit Report
To the shareholders of Jilin Yalian Development Technology Co., Ltd.:
In accordance with the requirements of the "Audit Guidelines for Internal Control of Enterprises" and the relevant professional standards for Chinese Certified Public Accountants, we have audited the effectiveness of the internal controls over financial reporting of Jilin Yalian Development Technology Co., Ltd. (hereinafter referred to as Yalian Development) as of December 31, 2025.
I. Responsibility for Internal Control
In accordance with the provisions of the "Basic Norms for Enterprise Internal Control," "Application Guidelines for Enterprise Internal Control," and "Evaluation Guidelines for Enterprise Internal Control," the establishment and improvement of sound internal controls, their effective implementation, and the evaluation of their effectiveness are the responsibilities of the company's board of directors.
II. Responsibility of Certified Public Accountants
Our responsibility is to express an audit opinion on the effectiveness of internal controls over financial reporting based on the implementation of audit work, and to disclose any significant deficiencies in internal controls 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 misstatements cannot be prevented or detected. In addition, due to changes in circumstances, internal controls may become inappropriate, or the degree of compliance with control policies and procedures may decrease. Therefore, inferring the future effectiveness of internal controls based on the results of an internal control audit carries a certain risk.