Internal Control Audit Report
Tianjian Shen [2026] No. 4303
To all shareholders of Zhejiang Shuangjian Rubber Co., Ltd.:
In accordance with the "Audit Guidelines for Enterprise Internal Control" and the requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the internal financial reporting controls of Zhejiang Shuangjian Rubber Co., Ltd. (hereinafter referred to as Shuangjian Stock Company) as of December 31, 2025.
I. Responsibility for Internal Control of the Enterprise
In accordance with the "Basic Norms for Enterprise Internal Control," "Application Guidelines for Enterprise Internal Control," and "Evaluation Guidelines for Enterprise Internal Control," the responsibility for establishing, improving, and effectively implementing internal control, and evaluating its effectiveness rests with the board of directors of Shuangjian Stock Company.
II. Responsibility of 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 non-financial reporting internal controls 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 discovered. 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.