全 聚 德: 中国全聚德（集团）股份有限公司审计委员会工作细则

General Overview - The company establishes an Audit Committee to enhance the decision-making function of the Board of Directors, ensuring effective supervision of the management and improving corporate governance [2][3] Composition of the Audit Committee - The Audit Committee consists of at least three directors who are not senior management, with a majority being independent directors, including at least one accounting professional [3] - The committee members are nominated by the Chairman or a majority of independent directors and elected by the Board [3] Responsibilities and Authority - The Audit Committee is responsible for overseeing and evaluating external audit work, guiding internal audit, reviewing financial information, and ensuring compliance with laws and regulations [8][9] - It has the authority to propose the hiring or replacement of external auditors, supervise internal controls, and investigate any irregularities in the company's operations [8][9] Decision-Making Procedures - The Audit Committee meets at least quarterly and can convene special meetings as necessary, requiring a majority of members to be present for decisions [9][10] - Decisions made by the committee must be reported to the Board in writing [10] Meeting Protocols - Meetings are chaired by the committee's chairperson, and minutes are recorded and maintained for at least ten years [10][11] - Members are required to maintain confidentiality regarding the matters discussed in meetings [10]