Changchun Optoelectronics Technology Co., Ltd. Internal Control Audit Report Dehao Nei Zi [2026] No. 00000060
To all shareholders of Changchun Optoelectronics Technology Co., Ltd.:
In accordance with the "Audit Guidelines for Enterprise Internal Control" and the requirements of the Chinese Certified Public Accountants' Auditing Standards, we have audited the effectiveness of the internal control of the financial report of Changchun Optoelectronics Technology Co., Ltd. (hereinafter referred to as "Oppo Optoelectronics") 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 company's board of directors to establish and 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 the financial reporting internal control based on the implementation of the audit work, and to disclose any significant deficiencies in non-financial reporting internal control that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that errors cannot be prevented or discovered. In addition, due to changes in circumstances, internal control may become inappropriate, or the degree of compliance with control policies and procedures may decrease. Based on the results of the internal control audit, the effectiveness of future internal control carries a certain risk.