利来国际

Independence and competency statement

In conducting our engagement, we have complied with the applicable requirements of the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants.

In conducting our engagement, we confirm that we satisfy the criteria for assurance providers as set out in out in the Audit Guidance to carry out the assurance engagement.

The assurance scope and level of assurance:

We were engaged by [Dongwu Gold Group Co., Ltd.] to provide reasonable assurance on its Refiner’s Compliance Report for the year ended [31 December 2019].

The assurance scope consists of the Refiner’s Compliance Report.

Summary of assurance procedures:

Assurance procedures are designed by the auditor based on the output of the auditor’s planning and risk assessment, which is unique for each engagement. Risks are considered when there exists a reasonable possibility of a material misstatement in the disclosures in the Refiner’s Compliance Report. It is therefore not possible to prescribe the assurance procedures that should be performed (or the sample sizes to be selected). Some example assurance activities are provided in the LBMA Third Party Audit Guidance Master, Appendix 3.

Any significant or inherent limitations or areas not covered:

There were no significant or inherent limitations or areas not covered that were within the assessment scope.

Assurance observations, findings and recommendations for improvement:

 No non-compliance finding raised during this assurance.

One observation was  given in this assurance.

1.      During this assessment period of whole year 2019, this refiner has 4 suppliers, including one local mine supplier, suggesting local site visit this supplier to learning more business activities and enhance the confidence of collaboration with this mine supplier.

Specific observations with respect to the Refiner’s Corrective Action Plan and implementation progress;

For this one observation, the refiner accept this suggestion and will schedule the site visit in year 2020.

Assurance conclusion

Please refer to the conclusion within the independent assurance report

Countries of Origin Annex for mined and recycled Precious Metal including the amounts (Kgs.) received from each origin

Please, see the attached file

Other relevant information

No special relevant information provide here

[Bureau Veritas]

[Apr.14/2020]

[Suzhou, China]

The Auditors confirm that:

• The information provided by the Refiner is true and accurate to the best knowledge of the Auditor(s) preparing this report.
• The findings are based on verified Objective Evidence relevant to the time period for the assessment, traceable and unambiguous.
• The Auditor(s) have acted in a manner deemed ethical, truthful, accurate professional, independent and objective.
• The Auditor(s) are properly qualified to carry out the assessment at this Refiner’s facility.

Lead Auditor: Henry TENG

Signature: 

Date: Apr.14/2020