中国航发动力股份有限公司内部控制审计报告

大信审字[2026]第 1-02784 号

大信会计师事务所（特殊普通合伙）

WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP.

内部控制审计报告

大信审字[2026]第 1-02784 号

中国航发动力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，我们审计了中国航发动力股份有限公司（以下简称“贵公司”）2025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，并评价其有效性是贵公司董事会的责任。

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，贵公司按照《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大信会计师事务所 WUYIGE Certified Public Accountants.LLP北京市海淀区知春路 1 号 Room 2206 22/F, Xueyuan International Tower学院国际大厦 22 层 2206 No.1 Zhichun Road, Haidian Dist.邮编 100083 Beijing,China,100083

效的财务报告内部控制。

大信会计师事务所（特殊普通合伙）

中国北京

中国注册会计师：

中国注册会计师： d ad

二○二六年三月三十一日

202月20日

220

用

类和和

022006日

使期务民护

校采垫

用花一

9119069801484中期动

注册会计师工作单位变更事项登记 Registration of the Change of Working Unit by a CPA 同意调出 Agree the holder to be transferred from	注册会计师工作单位变更事项登记 Registration of the Change of Working Unit by a CPA 同意调出 Agree the holder to be transferred from	年度检验登记 Annual Renewal Registration 本证书经检验合格,继续有效一年. lid for another year after 李国阳的评检二维码.png	年度检验登记 Annual Renewal Registration 本证书经检验合格,继续有效一年. This certificate is valid for another year after this renewal.	中华人民共和国 Guangxi Province Department of the Chinese Association of Construction and Public Affairs State of China Beijing Branch Xinjiang City, Beijing Zhang Qiang, Beijing Shanghai, Zhejiang Chongqing, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong Province, Guangdong 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province, Guangdong province, Guangdong province, Guangdong province, Guangdong province, Guangdong province, Guangdong province, Guangdong province, Guangdong province, Guangdong province, Guangdong province, Guangdong province, Guangdong province, Guangdong province, Guangdong province, Guangdong province, [754G5]
注册会计师工作单位变更事项登记 Registration of the Change of Working Unit by a CPA 同意调出 Agree the holder to be transferred from	注意事项一、注册会计师执行业务。必要时须向委托方出具本证书。二、本证书只限于本人使用。不得转让、涂改。三、注册会计师停止执行法定业务时，应将本证书做过主管注册会计师协会。四、本证书如遗失，应立即向主管注册会计师协会报告，登报声明作废后，办理补发手续。 NOTES 1. When practising the CPA shall show the client this certificate when necessary. 2. This certificate shall be exclusively used by the holder. No transfer or alteration shall be allowed. 3. The CPA shall return the certificate to the competent Institute of CPAs when the CPA stops conducting statutory business. 4. In case of loss, the CPA shall report to the competent Institute of CPAs immediately and go through the procedure of resissue after making an announcement of loss on the newspaper.	注册会计师工作单位变更事项登记 Registration of the Change of Working Unit by a CPA 同意调出 Agree the holder to be transferred from	年度检验登记 Annual Renewal Registration 本证书经检验合格。继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，续续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续无我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有我一年。本证书按批准合格，继续有关情况，请参阅： [754G5]