Zhejiang Yasha Decoration Co., Ltd.
Report on the Evaluation of the Accounting Firm's Performance in 2025
Rongsheng Certified Public Accountants (Special General Partnership) audited the 2025 financial statements of Zhejiang Yasha Decoration Co., Ltd. (hereinafter referred to as "Yasha Shares" or "the Company"). The audit work involved performing audit procedures to obtain audit evidence regarding the amounts and disclosures in the financial statements, including an assessment of the risks of material misstatement in the financial statements due to fraud or error. The audit work also included evaluating the appropriateness of management's accounting policies and the reasonableness of accounting estimates, and evaluating the Company's financial position as of December 31, 2024, and December 31, 2025, as well as its operating results and cash flows for 2024 and 2025, in accordance with the "Enterprise Accounting Standards." Additionally, a special audit report was issued on the Company's external guarantees and related party appropriation of funds. After the annual audit, the accounting firm issued a standard unqualified audit report on the Company's annual audit conclusion in written form. During the audit firm's audit period, the Company's Audit Committee and internal audit department provided tracking and cooperation. The following is an evaluation of Rongsheng Certified Public Accountants (Special General Partnership)'s performance in 2025:
I. Basic Information
Rongsheng Certified Public Accountants (Special General Partnership) communicated with the Company's board of directors and senior management. After understanding the Company's internal control and other matters, the accounting firm signed an audit engagement letter with the Company. The engagement letter stipulated that the total audit fee for 2025 would be RMB 1.2 million.