海川智能: 董事会审计委员会工作细则

Core Viewpoint - The establishment of the Audit Committee by Guangdong Haichuan Intelligent Machinery Co., Ltd. aims to enhance the decision-making function of the board of directors, ensure effective supervision of the management, and improve the corporate governance structure [1][2]. Group 1: Audit Committee Structure - The Audit Committee is a specialized working body of the board, responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [1][2]. - The committee consists of three directors, with a majority being independent directors, and at least one member must be a professional accountant [1][2]. - The committee is independent and reports directly to the board, free from interference by other departments or individuals [1][2]. Group 2: Responsibilities and Duties - The main responsibilities of the Audit Committee include supervising external audit work, evaluating internal audit work, reviewing financial information, and ensuring compliance with laws and regulations [3][4]. - The committee is tasked with making decisions on significant accounting policy changes and ensuring the accuracy of financial disclosures [2][3]. - The Audit Department serves as the daily operational body for the committee, handling communication and meeting organization [2][4]. Group 3: Meeting Procedures - The Audit Committee must meet at least quarterly, with provisions for additional meetings as necessary [4][5]. - A quorum requires attendance from at least two-thirds of the committee members, and decisions are made by majority vote [4][5]. - Meeting records must be kept for a minimum of ten years, and all members are bound by confidentiality regarding the discussed matters [5][6]. Group 4: Reporting and Compliance - The committee is responsible for reporting its activities and decisions to the board, including any issues of non-compliance by directors or senior management [5][6]. - The company must disclose the Audit Committee's annual performance and any significant decisions not adopted by the board [5][6]. - The committee has the authority to recommend the dismissal of directors or senior management for violations of laws or regulations [5][6].