威海广泰: 审计委员会年报工作规程

Core Viewpoint - The company has established regulations to enhance its corporate governance, improve internal control, and ensure the quality of annual report preparation and disclosure [1][5]. Group 1: Audit Committee Responsibilities - The Audit Committee is responsible for coordinating the audit schedule with the accounting firm and reviewing the annual financial information and reports [2][3]. - The committee must supervise the implementation of the annual audit by the accounting firm and evaluate their performance [2][3]. - The committee is tasked with proposing the hiring or reappointment of external audit firms based on their evaluation of the audit quality [3]. Group 2: Reporting and Communication - Management is required to report the company's operational status and significant matters to the Audit Committee within two months after the fiscal year-end [2]. - The Audit Committee must enhance communication with the registered accountants before and during the audit process, reviewing financial statements and forming written opinions [2][3]. Group 3: Confidentiality and Compliance - The Audit Committee has a confidentiality obligation during the preparation and review of the annual report to prevent information leaks and insider trading [3]. - The company must provide necessary conditions for the Audit Committee to fulfill its responsibilities, with the board secretary and financial officer coordinating related tasks [3]. Group 4: Regulatory Compliance - The regulations will be revised in accordance with any new laws, regulations, or amendments to the company's articles of association [4]. - The board of directors is responsible for formulating and interpreting these regulations, which will take effect upon approval [5].