中国海防(600764) - 2024 Q4 - 年度财报(更正)

Audit Committee Responsibilities - The audit committee is responsible for coordinating communication with the accounting firm to ensure timely submission of the audit report [16]. - The audit committee must review the financial statements prepared by the company before the annual audit begins and provide written opinions [10]. - The audit committee is required to submit a summary report of the accounting firm's audit work to the board of directors for the current year and a resolution for the reappointment or replacement of the accounting firm for the next year [11]. - The audit committee should maintain communication with the annual audit accountant and review the financial statements after the preliminary audit opinion is issued [3]. - The audit committee must ensure that any changes in the accounting firm during the annual audit period are justified and properly evaluated [4]. - The financial information and internal control evaluation report must be approved by a majority of the audit committee members before being submitted to the board [18]. - The audit committee is tasked with ensuring compliance with relevant laws and regulations during the preparation and disclosure of the annual report [8]. - The audit committee's evaluation and opinions regarding the accounting firm must be documented and signed by relevant personnel [5]. - The audit committee can provide additional explanations in the annual report if the documents formed are deemed significantly impactful to the company [20]. - The established procedures by the board of directors will be implemented after approval [13].