大富科技: 审计委员会工作细则（2025年7月修订）

Core Points - The company has established an Audit Committee to enhance the decision-making function of the Board and ensure effective supervision of the management team [1][2] - The Audit Committee is responsible for overseeing both internal and external audits, as well as the company's internal control systems [2][4] Group 1: General Provisions - The Audit Committee is a specialized working body under the Board, exercising the powers of the Supervisory Board as stipulated by the Company Law [2] - The establishment of the Audit Committee is in accordance with various regulations, including the Company Law and the Guidelines for Corporate Governance of Listed Companies [2] Group 2: Composition - The Audit Committee consists of three directors, including two independent directors, with at least one member being a professional accountant [3] - The members of the Audit Committee are nominated by the Chairman or a majority of independent directors and elected by the Board [3] Group 3: Responsibilities and Authority - The main responsibilities of the Audit Committee include supervising external audit work, evaluating internal audit functions, and reviewing financial information disclosures [4][5] - The Committee must approve certain matters, such as changes in accounting policies or significant accounting errors, before submission to the Board [5] Group 4: Decision-Making Procedures - The company is responsible for preparing written materials for the Audit Committee's decision-making, including financial reports and external disclosure information [6] - The Audit Committee meetings can be regular or temporary, with at least one meeting held quarterly [6][8] Group 5: Meeting Rules - A quorum for the Audit Committee meeting requires the presence of at least two-thirds of the members [7] - Decisions made during the meetings require a majority vote from the members present [7][8] Group 6: Miscellaneous - The Audit Committee may hire external consultants for professional advice, with costs covered by the company [12] - The rules and procedures for the Audit Committee's meetings must comply with relevant laws and regulations [12][13]