万邦达: 董事会审计委员会实施细则（2025年7月）

General Principles - The implementation rules aim to strengthen the decision-making function of the board of directors, ensuring effective supervision of the management team and improving corporate governance structure [2] - The Audit Committee is a specialized working body established by the board of directors, responsible for communication, supervision, and verification of internal and external audits [2] Composition of the Committee - The Audit Committee consists of three directors who are not senior management, including two independent directors, with one being a professional accountant serving as the convener [3] - The committee members must possess the professional knowledge and experience necessary to effectively supervise and evaluate the company's internal and external audit work [3] Responsibilities and Authority - The main responsibilities of the Audit Committee include supervising and evaluating external audit work, reviewing financial information, and overseeing internal controls [5] - The committee is responsible for approving financial disclosures and hiring or dismissing external auditors, as well as evaluating the company's internal audit [5][6] Decision-Making Procedures - The Audit Committee must hold meetings at least quarterly, with decisions requiring a majority vote from members present [10][18] - The committee can invite other directors and senior management to attend meetings when necessary [20] Annual Reporting Procedures - The Audit Committee collaborates with the external auditor to determine the schedule for the annual financial report audit and reviews the financial statements before the auditor's engagement [26][27] - After the audit, the committee submits a summary report on the auditor's performance and recommendations for reappointment or replacement to the board [30][31] Confidentiality and Compliance - Committee members are required to maintain confidentiality regarding the company's annual report and must not disclose any information before its public release [15][16] - The implementation rules will take effect upon approval by the board of directors and will be revised in accordance with national laws and regulations [36][37]