东方创业: 东方创业董事会审计委员会工作细则2025.06

Core Points - The document outlines the establishment and operational guidelines for the Audit Committee of Dongfang International Entrepreneurship Co., Ltd, aimed at enhancing the decision-making function of the board and ensuring effective supervision of the management team [1][2]. Group 1: General Provisions - The Audit Committee is established as a specialized working body of the board, responsible for internal and external audit communication, supervision, and verification [2]. - The committee is tasked with promoting effective internal controls and ensuring the accuracy and completeness of financial reports [2]. Group 2: Composition of the Committee - The Audit Committee consists of three to seven directors, with a majority being independent directors and at least one being a professional accountant [3]. - The committee members are nominated by the chairman or a majority of independent directors and elected by the board [3]. - The committee is required to undergo training to acquire necessary legal, accounting, and regulatory knowledge [3]. Group 3: Responsibilities and Authority - The main responsibilities include proposing the hiring or replacement of external auditors, reviewing financial information, and supervising internal controls [5][6]. - The committee must approve significant accounting policy changes and ensure compliance with legal and regulatory requirements [5]. Group 4: Decision-Making Procedures - The Audit Working Group prepares materials for the committee's decision-making, which includes evaluations of external auditors and assessments of internal audit effectiveness [6]. - Regular meetings are held at least quarterly, with provisions for special meetings as needed [7]. Group 5: Meeting Rules - Meetings require a two-thirds attendance of committee members to be valid, and decisions must be approved by a majority [9]. - Members must attend personally or delegate their voting rights through a signed proxy [9]. Group 6: Miscellaneous Provisions - The document stipulates that any unresolved matters will be governed by relevant national laws and regulations [10]. - The interpretation rights of the document are reserved for the board office of the company [10].