Group 1 - The company has established an Audit Committee to enhance the decision-making function of the Board of Directors, ensuring effective supervision of management and improving corporate governance structure [1][2] - The Audit Committee consists of three to five directors who are not senior management, with a majority being independent directors, and at least one member must be an accounting professional [1][2] - The main responsibilities of the Audit Committee include supervising external and internal audit work, reviewing financial information and disclosures, and evaluating internal controls [2][3] Group 2 - The Audit Committee must approve certain matters by a majority before submission to the Board, including financial report disclosures and hiring or firing of audit firms [2][3] - The Audit Committee is responsible for reviewing the authenticity, accuracy, and completeness of financial reports, focusing on significant accounting and auditing issues [2][3] - The Audit Committee meetings are to be held at least quarterly, with provisions for special meetings as necessary, requiring a two-thirds attendance for decisions [4][5] Group 3 - The Audit Committee can invite external experts for professional opinions, with costs covered by the company [5][6] - All meeting proceedings must be documented, and members are bound by confidentiality regarding discussed matters [5][6] - The rules governing the Audit Committee will take effect upon approval by the Board and will be interpreted by the Board [6]
潍柴重机: 潍柴重机股份有限公司董事会审核委员会工作细则