| 辽宁申华控股股份有限公司 2023年度 内部控制审计报告 | |
| 目 录 | |
| 内容 | 页码 |
| 内部控制审计报告 | 1-2 |
| 内部控制自我评价报告 | 3-11 |
内部控制审计报告
众会字（2024）第03816号
辽宁申华控股股份有限公司全体股东：
按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求，我们审计了辽宁申华控股股份有限公司（以下简称“申华控股公司”）2023年12月31日的财务报告内部控制的有效性。
一、企业对内部控制的责任
按照《企业内部控制基本规范》、《企业内部控制应用指引》、《企业内部控制评价指引》的规定，建立健全和有效实施内部控制，并评价其有效性是申华控股公司董事会的责任。
二、注册会计师的责任
我们的责任是在实施审计工作的基础上，对财务报告内部控制的有效性发表审计意见，并对注意到的非财务报告内部控制的重大缺陷进行披露。
三、内部控制的固有局限性
内部控制具有固有局限性，存在不能防止和发现错报的可能性。此外，由于情况的变化可能导致内部控制变得不恰当，或对控制政策和程序遵循的程度降低，根据内部控制审计结果推测未来内部控制的有效性具有一定风险。
四、财务报告内部控制审计意见
我们认为，申华控股公司于2023年12月31日按照《企业内部控制基本规范》和相关规定在所有重大方面保持了有效的财务报告内部控制。
（此页无正文）
众华会计师事务所（特殊普通合伙） 中国注册会计师：王庆香
中国注册会计师：赖莉莉
中国，上海 二〇二四年四月二十五日
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