Internal Control Audit Report
Guangdong Xiaosong Technology Co., Ltd. is a publicly traded company.
According to the "Guidelines for Internal Control Audits of Enterprises" and the relevant requirements of the Chinese Institute of Certified Public Accountants, we conducted an audit of Guangdong Xiaosong Technology Co., Ltd. (hereinafter referred to as "Xiaosong Technology") for the effectiveness of its financial internal controls as of December 31, 2025.
Responsibilities of Guangdong Xiaosong Technology Co., Ltd. for Internal Control
According to the basic regulations of internal control, the application of internal control standards, and the evaluation of internal control, the company is responsible for establishing, maintaining, and effectively implementing internal controls, and ensuring that the financial statements are free from material misstatements.
Responsibilities of the Registered Accountant
Our responsibility is to express an opinion on the effectiveness of internal controls based on our audit work, to evaluate the material weaknesses in the financial statements, and to pay attention to the significant deficiencies in internal controls.
Limitations of Internal Control
Internal control has inherent limitations, which may not prevent or detect misstatements. Additionally, changes in conditions may affect the effectiveness of internal controls, or the degree of compliance may vary.
Financial Reporting and Internal Control Implications
We believe that Xiaosong Technology's financial statements as of December 31, 2025, in accordance with the "Guidelines for Internal Control Audits of Enterprises," contain significant issues regarding the effectiveness of internal controls.