泰豪科技: 董事会审计委员会工作细则（2025年7月）

Core Viewpoint - The establishment of the Audit Committee aims to enhance the decision-making function of the board, improve the internal control system, and ensure effective supervision of the management team, thereby strengthening corporate governance [1]. Group 1: Audit Committee Composition - The Audit Committee is a specialized body under the board, responsible for communication and supervision of external audits, internal audit oversight, evaluation and improvement of the internal control system, and risk analysis of major investment projects [1][2]. - The committee must consist of at least three directors who are not senior management, with more than half being independent directors, including at least one accounting professional [1][2]. - The committee is required to have a designated chairperson who is an independent director with accounting expertise [1][2]. Group 2: Audit Committee Responsibilities - The Audit Committee's specific responsibilities include supervising and evaluating external audit work, guiding internal audit activities, reviewing financial reports, and assessing the effectiveness of internal controls [1][3][4]. - The committee must evaluate the independence and professionalism of external auditors, recommend hiring or replacing them, and review audit fees and terms [2][6]. - The committee is tasked with ensuring that internal audits are conducted at least biannually and that any violations or irregularities are reported to the Shanghai Stock Exchange [3][4]. Group 3: Meeting Procedures - The Audit Committee is required to hold at least one regular meeting each quarter and can convene temporary meetings as necessary [1][6]. - A quorum for meetings requires the presence of at least two-thirds of the members, and decisions must be approved by a majority [6][7]. - Meeting records must be maintained, and members are bound by confidentiality regarding the matters discussed [6][7]. Group 4: Reporting and Disclosure - The Audit Committee must report its findings and recommendations to the board, and any significant issues must be disclosed in accordance with regulatory requirements [6][7]. - The committee is responsible for ensuring that the company discloses its annual performance and audit results in compliance with relevant laws and regulations [6][7].