新澳股份: 新澳股份董事会审计委员会工作细则

Core Points - The document outlines the working rules of the Audit Committee of Zhejiang Xin'ao Textile Co., Ltd, aiming to enhance corporate governance and ensure compliance with relevant laws and regulations [1][2][3] Group 1: General Provisions - The Audit Committee is a specialized body established by the Board of Directors, responsible for reporting its work to the Board [1] - Members of the Audit Committee should be independent of the company's daily operations and must dedicate sufficient time and effort to fulfill their duties [1][2] Group 2: Composition and Personnel - The Audit Committee consists of three directors who are not senior management, with a majority being independent directors, including at least one accounting professional [2][3] - The Committee is led by a chairperson elected from among the independent directors, who must also be an accounting professional [3] Group 3: Responsibilities and Authority - The main responsibilities of the Audit Committee include reviewing financial information, supervising external and internal audits, and evaluating internal controls [10][11] - The Committee has the authority to propose the hiring or dismissal of external auditors and to oversee the audit process [12][13] Group 4: Meeting Procedures - The Audit Committee must meet at least quarterly, with a quorum requiring the presence of two-thirds of its members [9][10] - Decisions are made by a majority vote, and members must recuse themselves from discussions where they have a conflict of interest [10][11] Group 5: Information Disclosure - The Audit Committee is required to disclose significant issues identified during its duties, in accordance with the Shanghai Stock Exchange's disclosure standards [30][31] - The company must provide explanations if the Board does not adopt the Audit Committee's recommendations [31][32]