盈趣科技: 董事会审计委员会年报工作规程（2025年7月）

Core Points - The document outlines the annual report working regulations for the Audit Committee of Xiamen Yingqu Technology Co., Ltd, aiming to enhance corporate governance and improve the quality of information disclosure [3][4] - The Audit Committee is responsible for overseeing the annual financial report audit process, ensuring compliance with relevant laws and regulations, and coordinating with the external auditor [3][6] Group 1: General Provisions - The purpose of the regulations is to elevate the company's governance level and enhance the supervisory role of the Audit Committee in the annual report preparation and disclosure process [3] - The Audit Committee must diligently perform its duties in accordance with laws, regulations, and the company's articles of association [3][4] Group 2: Audit Preparation - The management must report the company's operational status and significant financing activities to the Audit Committee within one month after the fiscal year-end [4] - The financial officer is required to submit the annual audit work plan and related materials to the Audit Committee before the external auditor begins their work [4][5] Group 3: Audit Supervision - The Audit Committee should strengthen communication with the external auditor after their engagement and ensure timely submission of the audit report [5][6] - A meeting should be arranged between the Audit Committee and the external auditor to discuss issues identified during the audit process [5][6] Group 4: Evaluation and Appointment of Auditors - The Audit Committee must evaluate the qualifications of the proposed external auditor and the performance of the current auditor before reappointment [7][8] - If a change in the external auditor is necessary during the audit period, the Audit Committee must assess the reasons and ensure proper communication between the outgoing and incoming auditors [8][9] Group 5: Confidentiality and Record Keeping - The Audit Committee is obligated to maintain confidentiality regarding the annual report and must not disclose any information before its official release [9][10] - All communications, opinions, or suggestions related to the annual report work must be documented and signed by the involved parties [9][10]