Special Audit Report on the Situation of Non-operating Fund Occupation and Other Related Party Fund Transactions of Gaoweida Software Co., Ltd. in 2025
Zhonghui Audit [2026] No. 2542
To all shareholders of Gaoweida Software Co., Ltd.:
We were entrusted to audit the 2025 financial statements of Gaoweida Software Co., Ltd. (hereinafter referred to as Gaoweida Company) and issued an unqualified audit report (Zhonghui Audit [2026] No. 2540). Based on this, we have audited the "Summary Table of Non-operating Fund Occupation and Other Related Party Fund Transactions in 2025" (hereinafter referred to as the Summary Table) prepared by the management of Gaoweida Company.
I. Management's Responsibility
Management is responsible for providing true, lawful, and complete relevant information and for preparing the Summary Table in accordance with the "Regulatory Requirements for Listed Companies' Fund Transactions and External Guarantees" (CSRC Announcement [2022] No. 26) and other relevant regulations issued by the China Securities Regulatory Commission, the Ministry of Public Security, the State-owned Assets Supervision and Administration Commission of the State Council, and the China Banking and Insurance Regulatory Commission, to meet regulatory requirements. Management is also responsible for designing, implementing, and maintaining necessary internal controls, and ensuring that the content is true, accurate, and complete, without false records, misleading statements, or major omissions.
II. Auditor's Responsibility
Our responsibility is to express a special audit opinion on the Summary Table prepared by the management of Gaoweida Company, based on our audit work. Chinese Certified Public Accountants' Auditing Standards require us to comply with the Code of Professional Ethics for Chinese Certified Public Accountants, and to plan and perform the audit work to obtain reasonable assurance about whether the Summary Table is free from material misstatement.