Winka Times(603101) 证券之星·2025-04-03 15:19Core Viewpoint - The company has appointed DaXin Accounting Firm as the financial and internal control audit institution for the year 2024, highlighting the firm's qualifications and management quality [1][7]. Qualification Conditions - DaXin Accounting Firm was established in 1985 and transitioned to a special partnership in March 2012, with a total of 3,957 employees and 1,031 registered accountants as of December 31, 2024 [1]. - The firm reported a business income of 1.589 billion yuan in 2023, with audit income of 1.38 billion yuan and securities business income of 450 million yuan [1]. - DaXin has audited 204 listed companies in 2023, with an average asset size of 14.653 billion yuan [1]. Professional Team - The project partner, Li Chunling, has been a registered accountant since 2007 and has been involved in listed company audits since 2013 [2]. - The signing registered accountant, Guo Xiu, has been in the field since 2016 and has signed audit reports for listed companies in the past three years [2]. - The quality review personnel, Liu Huifeng, has extensive experience in auditing and has reviewed 32 audit reports in the last three years [2]. Practice Record - DaXin has not faced any criminal penalties in the last three years but has received 6 administrative penalties and 14 administrative regulatory measures [2]. - The signing project partner and team members have not faced any penalties or disciplinary actions in the last three years [2]. Quality Management Level - DaXin has established professional technical consultation procedures to provide timely and effective solutions during the audit process [3]. - The firm has a dispute resolution procedure to address disagreements among team members, ensuring quality is prioritized [3]. - Quality review is implemented through a tiered management system, with independent reviews required for certain project classifications [4]. Work Plan - The audit plan for 2024 includes detailed strategies for revenue recognition, goodwill impairment, and compliance of monetary funds [5]. - The audit process involves several stages: planning, on-site pre-review, final review, report issuance, and work summary [5]. - A professional audit team with extensive experience in listed company audits has been assigned to ensure quality and timely completion [5]. Information Security Management - The company has outlined DaXin's responsibilities in information security management within the engagement contract [6]. - DaXin has established information security management protocols and has achieved a national information security service qualification certificate [6]. Risk Bearing Capacity - DaXin has a combined professional insurance coverage and risk fund exceeding 200 million yuan, demonstrating strong investor protection capabilities [6][7].