| LBMA RGGIndependent Reasonable Assurance ReportFor third-party audits based on ISAE 3000<\/td> | Rev. 02September2020<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
<\/p>\n\n\n\n To the Board of Directors of<\/h2>\n\n\n\n<\/p>\n\n\n\n Dongwu Gold Group Co., Ltd<\/h2>\n\n\n\nWe were engaged by Dongwu Gold Group Co., Ltd to provide reasonable assurance on its LBMA Refiner\u2019s Compliance Report for the year ended 31 December 2020. The assurance scope consists of the Refiner\u2019s Compliance Report.<\/p>\n\n\n\n <\/p>\n\n\n\n Management\u2019s Responsibilities<\/h2>\n\n\n\nThe Mr.Hao Chang\/Group Deputy GM of Dongwu Gold Group Co., Ltd is responsible for the preparation and presentation of the Refiner\u2019s Compliance Report in accordance with the LBMA Responsible Gold Guidance <\/em>(v.8) (the \u201cGuidance\u201d<\/em>). This responsibility includes establishing appropriate risk management and internal controls from which the reported information is derived. The criteria identified by the Mr.Hao Chang\/Group Deputy GM as relevant for demonstrating compliance with the Guidance <\/em>are the activities described within the Refiner\u2019s Compliance Report.<\/p>\n\n\n\n <\/p>\n\n\n\n Our responsibility is to carry out a reasonable assurance engagement in order to express a conclusion based on the work performed. We conducted our assurance engagement in accordance with International Standard on Assurance Engagements ISAE 3000 Assurance Engagements other than Audits or Reviews of Historical Financial Information <\/em>issued by the International Auditing and Assurance Standards Board and the guidance set out in the LBMA Responsible Gold Programme – Third Party Audit Guidance for ISAE 3000 Auditors <\/em>(the \u201cAudit Guidance\u201d<\/em>).<\/em> <\/p>\n\n\n\n Non-financial information, such as that included in the Refiner\u2019s Compliance Report, is subject to more inherent limitations than financial information, given the more qualitative characteristics of the subject matter and the methods used for determining such information. The methods used by Refiners to comply with the\u00a0Guidance\u00a0<\/em>may differ. It is important to read the Dongwu Gold Group Co., Ltd\u2019s gold supply chain policy av<\/p>\n\n\n\n |