鸿远电子: 鸿远电子董事会审计委员会工作细则

Core Points - The article outlines the establishment and operational guidelines for the Audit Committee of Beijing Yuanliuhongyuan Electronic Technology Co., Ltd, emphasizing its role in supervising financial information, internal controls, and audits [1][2][3]. Group 1: Establishment and Composition - The Audit Committee must consist of at least three directors, with a majority being independent directors, and the chair must be a professional accountant [1][2]. - Members should not hold senior management positions and must possess relevant professional knowledge and experience [2][3]. Group 2: Responsibilities and Duties - The main responsibilities include reviewing financial information, supervising external and internal audits, and ensuring effective internal controls [6][16]. - The committee is tasked with evaluating the effectiveness of external auditors and internal audit processes, and it must report its findings to the board [10][21]. Group 3: Meetings and Decision-Making - The Audit Committee is required to meet at least quarterly, with decisions made by a majority vote of members present [11][14]. - Meeting records must be accurately maintained and kept for a minimum of ten years [6][14]. Group 4: Reporting and Accountability - The committee must disclose its annual performance and activities alongside the company's annual report [4][10]. - It has the authority to propose the hiring or dismissal of external auditors and must ensure that any financial discrepancies are addressed before approving financial reports [18][19]. Group 5: Internal Audit Oversight - The Audit Committee oversees the internal audit department, ensuring compliance with internal control standards and evaluating the effectiveness of internal audits [10][12]. - It is responsible for guiding the internal audit process and ensuring that significant issues are reported to the board [12][13]. Group 6: Legal and Regulatory Compliance - The committee has the authority to propose temporary board meetings and can call for shareholder meetings if necessary [16][17]. - It is empowered to take legal action against directors or senior management if they violate laws or regulations that harm the company [17][18].