2024-03-15-上交所-方大特钢董事会审计委员会对会计师事务所2023年度履行监督职责情况的报告_3页_469kb

方大特钢科技股份有限公司董事会审计委员会对会计师事务所2023年度履职监督报告总结

根据《中华人民共和国公司法》《上市公司治理准则》及《公司章程》等规定，方大特钢董事会审计委员会对中审华会计师事务所（特殊普通合伙）在2023年度审计工作中的履职情况及监督职责进行了全面评估，总结如下：

一、审计机构基本情况
中审华会计师事务所成立于2000年，截至2022年底拥有注册会计师516人，上市公司审计客户27家，其中本公司同行业客户2家。事务所具备较高的职业保护能力，符合独立性与专业资质要求。公司于2023年8月召开董事会及股东大会，正式同意续聘其为2023年度审计机构，并获得独立董事支持。

二、审计履职表现
事务所完成公司2023年度财务报告、内部控制及关联方占用资金情况的审计工作，认为公司财务报表公允列报，内部控制有效。出具的审计报告为标准无保留意见，审计流程规范，结论客观及时。

三、审计委员会监督措施
审计委员会依据《董事会审计委员会工作细则》，对事务所的专业能力、独立性、执业质量等方面进行了严格审查，并在2024年先后召开三次专项会议，就审计范围、人员安排、风险评估、审计重点及结论等与审计团队、管理层及财务负责人深入沟通，确保审计工作的合规性与透明度。

四、整体评价
审计委员会认定中审华会计师事务所在年报审计中秉持了独立、公正、勤勉的原则，展现出良好的职业素养与专业能力，及时、高质量地完成了年度审计任务。委员会认为其审计行为规范，报告内容全面、准确、清晰，切实履行了监督职责，对公司审计工作的合规性起到保障作用。

结论
董事会审计委员会对中审华会计师事务所2023年度审计工作予以充分肯定，认为其能够有效满足公司审计需求，符合相关监管规定及规范运作要求。

Summary (English Translation):

Jiawei Special Steel Co., Ltd.'s Board Audit Committee Report on Supervisory Compliance of the Accounting Firm for 2023

In accordance with relevant regulations such as the "Company Law," "Securities Law," "Corporate Governance Guidelines," and the "Accounting Firm Selection and Hiring Measures," Jiawei Special Steel Board Audit Committee conducted a full evaluation of Zhongshenhua Certified Public Accounting Firm (Special General Partnership)'s performance and supervisory responsibilities for the 2023 annual audit, as summarized below:

I. Auditor Firm’s Basic Information

Zhongshenhua Accounting Firm was established in 2000, with 516 certified public accountants, and serves 27 listed companies, including 2 in the same industry as the company. The firm maintains adequate professional risk protection measures, meeting regulatory requirements for independence and professional capacity. On August 29, 2023, the company’s Board and Shareholders approved its reappointment as the 2023 annual audit firm, supported by independent director opinions.

II. Auditor’s Job Performance

The firm conducted audits on the company’s 2023 financial statements, internal controls, and related party fund occupancies, issuing a standard unqualified audit opinion. Its audit reports were timely, objective, accurate, and compliant with accounting standards, with a structured and professional audit process.

III. Audit Committee’s Supervisory Measures

The Audit Committee strictly adhered to corporate governance guidelines. In early 2024, it held three meetings with the auditing team, management, and finance officials to discuss audit plans, risk assessments, and conclusions. The committee assessed the firm's professional competence, independence, and audit quality, ensuring transparency and compliance throughout the auditing process.

IV. Overall Assessment

The Audit Committee concluded that Zhongshenhua Accounting Firm fulfilled its auditing duties effectively, maintaining professional standards and independence. The firm completed the 2023 audit on schedule, providing reliable reports that support the company’s regulatory compliance and financial transparency.

Conclusion
Jiawei Special Steel Board Audit Committee highly endorses Zhongshenhua Accounting Firm's 2023 audit performance, affirming its regulatory compliance and suitability for the company’s auditing needs.