Guangzhou Yichang Technology Co., Ltd. Internal Control Audit Report Daxin Audit Letter [2026] No. 3-00321
Daxin Certified Public Accountants LLP.
To all shareholders of Guangzhou Yichang Technology Co., Ltd.:
In accordance with the "Audit Guidelines for Internal Control of Enterprises" and the relevant requirements of the Chinese Certified Public Accountants' Practice Standards, we have audited the effectiveness of the financial reporting internal controls of Guangzhou Yichang Technology Co., Ltd. (hereinafter referred to as "the 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 Company's board of directors to establish, improve, and effectively implement internal controls and evaluate their effectiveness.
II. Responsibility of the Certified Public Accountant
Our responsibility is to express an audit opinion on the effectiveness of financial reporting internal controls based on our audit work and to disclose any material weaknesses in non-financial reporting internal controls that we note.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that it cannot prevent or discover misstatements. Furthermore, due to changes in circumstances, internal controls may become inappropriate, or the degree of compliance with control policies and procedures may decrease. Therefore, there is a certain risk in inferring the future effectiveness of internal controls based on the results of the internal control audit.