300445SZSE

Internal Control Audit Report of Beijing Konstar Instrument Technology Co., Ltd.

Kangste Co., Ltd.·

✨ AI Summary

This report assesses the effectiveness of internal controls over financial reporting for Beijing Konstar Instrument Technology Co., Ltd. as of December 31, 2025. The audit concludes that the company maintained effective internal controls in all material aspects. However, it highlights concerns regarding the independence of financial oversight due to familial relationships among key personnel and the lack of profit distribution by a subsidiary, which may affect governance efficiency.

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Full Translation

AI Translation· azure_openai

Internal Control Audit Report

Audit Report No. ZHONGHUANSHENZI (2026) 3700007

To all shareholders of Beijing Konstar Instrument Technology Co., Ltd.:

In accordance with the "Guidelines for Internal Control Audits" and relevant requirements of the Chinese Certified Public Accountant Practice Standards, we audited the effectiveness of internal controls over the financial reporting of Beijing Konstar Instrument Technology Co., Ltd. (hereinafter referred to as "Konstar") as of December 31, 2025.

1. Responsibility of Konstar for Internal Control

According to 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 Konstar's board of directors to establish, maintain, and effectively implement internal controls and to evaluate their effectiveness.

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