002905SZSE

Internal Control Audit Report

Jinyi Film Co., Ltd.··3p

✨ AI Summary

This report details the internal control audit of Guangzhou Jinshun Film and Television Media Co., Ltd. as of December 31, 2025. The audit followed established industry standards and guidelines. The company is responsible for its internal control system's effectiveness, while auditors provide an independent opinion. The audit concluded that the company has an effective internal control system concerning financial reporting as of the specified date.

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Full Translation

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According to the "Guidelines for Internal Control Audit" and relevant industry standards, we conducted an audit of Guangzhou Jinshun Film and Television Media Co., Ltd. as of December 31, 2025.

Responsibilities of the Company Regarding Internal Control

According to the basic principles of internal control, the company is responsible for evaluating the effectiveness of its internal control system and ensuring its proper implementation.

Responsibilities of the Auditors

Our responsibility is to conduct the audit based on the established standards and to express an opinion on the effectiveness of the company's internal control system.

Limitations of Internal Control

Internal control has inherent limitations, which may not prevent or detect all errors and fraud. Additionally, changes in the environment may affect the effectiveness of internal controls.

Opinions on Financial Reporting and Internal Control Audit

We believe that as of December 31, 2025, the company has established an effective internal control system regarding financial reporting.

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