Shandong Yabo Technology Co., Ltd.
Internal Control Audit Report
2025 Annual
Zhenzhuan Shenpi [2026] No. 0141
This code is used to verify whether the audit report was issued by a CPA firm with a practicing license. You can scan it with your mobile phone or visit the "Unified Supervision Platform of the Certified Public Accountant Industry (http://acc.mof.gov.cn)" for verification. Report Code: Yue 26KGSM69YQ
To all shareholders of Shandong Yabo Technology Co., Ltd.:
In accordance with the "Internal Control Audit Guidelines" and the requirements of the Chinese Certified Public Accountants' Practice Standards, we have audited the effectiveness of the internal control of the financial report of Shandong Yabo Technology Co., Ltd. (hereinafter referred to as "Yabo Shares") 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," the company is responsible for establishing, improving, and effectively implementing internal control, and evaluating its effectiveness.
II. Responsibility of the Certified Public Accountant
Our responsibility is to express an audit opinion on the effectiveness of internal control over financial reporting based on the implementation of audit work, and to disclose any material weaknesses in internal control over non-financial reporting that we have noted.