Guolian Minsheng Securities Underwriting and Sponsorship Co., Ltd. Audit Opinion on Jiangxi Weiergao Electronic Co., Ltd.'s 2025 Internal Control Evaluation Report
Guolian Minsheng Securities Underwriting and Sponsorship Co., Ltd. (hereinafter referred to as the "Sponsor") is the sponsor and continuous supervision institution for the initial public offering of A shares of Jiangxi Weiergao Electronic Co., Ltd. (hereinafter referred to as "Weiergao" or the "Company") on the ChiNext market. In accordance with the "Administrative Measures for Securities Issuance and Listing Sponsorship Business," the "ChiNext Stock Listing Rules of the Shenzhen Stock Exchange," the "ChiNext Listed Company Self-Regulatory Guidelines No. 2 - Standardized Operation of ChiNext Listed Companies," and other relevant laws, regulations, and normative documents, the Sponsor has prudently audited the relevant matters of Weiergao's 2025 internal control evaluation report. The specific content is as follows:
I. Internal Control Evaluation Work
(I) Scope of Internal Control Evaluation
The Company determined the scope of evaluation based on the principle of risk orientation, including Jiangxi Weiergao Electronic Co., Ltd. and its subsidiaries.
The total assets of the entities included in the evaluation scope account for 100% of the Company's consolidated financial statement assets, and the operating income accounts for 100% of the Company's consolidated financial statement operating income.
The main businesses and matters included in the evaluation scope include: internal control environment, human resources, fund activities, procurement business, asset management, sales business, research and development, financial reporting, contract management, internal information transmission, and other internal control risks.
Key high-risk areas focused on include: internal control environment, fund activities, investment management risks, sales business, procurement business, and cost control.
(II) Basis for Internal Control Evaluation and Standards for Identifying Internal Control Deficiencies
The Company, in accordance with the "Basic Norms for Enterprise Internal Control," "Application Guidelines for Enterprise Internal Control," "Evaluation Guidelines for Enterprise Internal Control," and other laws, regulations, and rules, as well as the "Notice of the China Securities Regulatory Commission on Relevant Matters Regarding the Development of a Special Activity to Strengthen Corporate Governance of Listed Companies" and the "General Provisions on Annual Internal Control Evaluation Reports for Companies Issuing Securities to the Public" issued by the China Securities Regulatory Commission, combined with the Company's internal control system and evaluation methods, organized and carried out internal control evaluation work based on daily supervision and special supervision of internal control.