Report on Internal Control Audit of Hoàng Thị Group Co., Ltd.
Jiu An Special Audit Word [2026] No. 00070
To the Shareholders of Hoàng Thị Group Co., Ltd.:
In accordance with the "Guidance on Auditing of Internal Control of Enterprises" and the requirements of the China Certified Public Accountants' Auditing Standards, we have audited the effectiveness of the internal financial reporting controls of Hoàng Thị Group Co., Ltd. (hereinafter referred to as "Hoàng Thị Group Company") as of December 31, 2025.
I. Responsibility of the Enterprise 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," it is the responsibility of the Hoàng Thị Group Company's Board of Directors to establish and improve a sound and effectively implemented internal control system 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 financial reporting controls based on the implementation of audit work, and to disclose any significant deficiencies in internal non-financial reporting controls 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. In addition, due to changes in circumstances that may render internal control inappropriate, or a reduction in the degree of compliance with control policies and procedures, there is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control audit.