Refiner Name Third-Party Audit based on ISAE 3000 Management report July 2019
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