The Board of Directors of Quintis Trading (Xiamen) Co., Ltd: 昆迪斯贸易(厦门)有限公司董事会:
Opinion 意见
We have audited the accompanying financial statements of Quintis Trading (Xiamen) Co., Ltd (“the Company”), which comprise the balance sheet as at 31^("st ")31^{\text {st }} December 2023, and the income statement, and cash flow statement for the year then ended, and notes to the financial statements. 我们审计了昆迪斯贸易(厦门)有限公司(“公司”)的财务报表,其中包括截至 31^("st ")31^{\text {st }} 2023 年 12 月的资产负债表、截至 2023 年 12 月的损益表和现金流量表,以及财务报表附注。
In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as at 31^("st ")31^{\text {st }} December 2023, and the results of operations and cash flows of the Company for the year then ended period from January 1, 2023 to December 31, 2023 in accordance with the requirements of the Accounting Regulations for Business Enterprises issued by the Ministry of Finance of the People’s Republic of China. 我们认为,根据中华人民共和国财政部颁布的《企业会计条例》的要求,财务报表在所有重大方面公允地反映了公司截至 31^("st ")31^{\text {st }} 2023 年 12 月的财务状况,以及公司截至 2023 年 1 月 1 日至 2023 年 12 月 31 日止年度的经营业绩和现金流。
Basis for Opinion 意见基础
We conducted our audit in accordance with China Standards on Auditing for Certified Public Accountants (“CSAs”). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company in accordance with the China Code of Ethics for Certified Public Accountants (“the Code”), and we have fulfilled our other ethical responsibilities in accordance with the Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 我们根据中国注册会计师审计准则 (“CSA”) 进行审计。我们在这些标准下的责任在我们报告的财务报表审计师责任部分进一步描述。根据《中国注册会计师道德准则》(“准则”),我们独立于公司,并且我们已根据该准则履行了我们的其他道德责任。我们认为,我们获得的审计证据是充分和适当的,可以为我们的意见提供基础。
Significant Uncertainty on Continuing Operations 持续经营业务的重大不确定性
In addition, we remind the users of the financial statements that your company has incurred an accumulated loss of RMB 15,189,076.1715,189,076.17 and net assets is RMB -12,075,253.17 as of Dec 31, 2023. There is significant uncertainty in its ability to continue as a going concern. Therefore, the financial statements of your company for the year 2023 are prepared on a going concern basis. This paragraph does not affect the published audit opinion. 此外,我们提醒财务报表用户,截至 2023 年 12 月 31 日,贵公司累计亏损 15,189,076.1715,189,076.17 人民币,净资产为 -12,075,253.17 元。其持续经营的能力存在很大的不确定性。因此,贵公司 2023 年的财务报表是在持续经营的基础上编制的。本段不影响已公布的审计意见。
Responsibilities of Management and Those Charged with Governance for the Financial Statements 管理层和财务报表治理负责人的责任
Management is responsible for the preparation and fair presentation of the financial statements in accordance with the Accounting Regulations for Business Enterprises, and for the design, implementation and maintenance of such internal control necessary to enable that the financial statements are free from material misstatement, whether due to fraud or error. 管理层负责根据《商业企业会计条例》编制和公允列报财务报表,并负责设计、实施和维护必要的内部控制,以确保财务报表不存在重大错报,无论是由于欺诈还是错误。
In preparing the financial statements, management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. 在编制财务报表时,管理层负责评估公司持续经营的能力,披露与持续经营相关的事项(如适用),并使用持续经营会计基础,除非管理层打算清算公司或停止运营,或者别无选择,只能这样做。
Those charged with governance are responsible for overseeing the Company’s financial reporting process. 负责治理的人员负责监督公司的财务报告流程。
Auditor's Responsibilities for the Audit of the Financial Statements 核数师对财务报表审计的责任
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with CSAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 我们的目标是合理保证财务报表整体上是否不存在重大错报,无论是由于欺诈还是错误,并出具包含我们意见的审计报告。合理保证是一种高水平的保证,但不能保证根据 CSA 进行的审计总是能检测到存在重大错报。错报可能由欺诈或错误引起,如果可以合理地预期它们单独或总体上会影响用户根据这些财务报表做出的经济决策,则被视为重大错报。
As part of an audit in accordance with CSAs, we exercise professional judgement and maintain professional scepticism throughout the audit. We also: 作为根据 CSA 进行的审计的一部分,我们在整个审计过程中进行专业判断并保持专业怀疑态度。我们还:
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. 识别和评估财务报表重大错报的风险,无论是由于欺诈还是错误,设计并执行应对这些风险的审计程序,并获得充分和适当的审计证据,为我们的意见提供依据。由于欺诈导致的重大错报未被发现的风险高于因错误导致的风险,因为欺诈可能涉及串通、伪造、故意遗漏、虚假陈述或凌驾于内部控制之上。
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control. 了解与审计相关的内部控制,以便设计适合情况的审计程序,但不是为了对公司内部控制的有效性发表意见。
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. 评估所用会计政策的适当性以及管理层所做的会计估计和相关披露的合理性。
Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern. 总结管理层使用持续经营会计基础的适当性,并根据获得的审计证据,是否存在与可能对公司持续经营能力产生重大怀疑的事件或条件相关的重大不确定性。如果我们得出结论认为存在重大不确定性,我们需要在审计报告中提请注意财务报表中的相关披露,或者,如果此类披露不充分,则需要修改我们的观点。我们的结论基于截至审计师报告日期获得的审计证据。但是,未来的事件或条件可能导致公司停止持续经营。
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. 评估财务报表的整体列报、结构和内容,包括披露,以及财务报表是否以实现公平列报的方式代表基础交易和事件。