东方园林: 董事会审计委员会工作细则（2025年7月修订）

Core Points - The article outlines the establishment and operational guidelines of the Audit Committee of Beijing Oriental Garden Environment Co., Ltd, emphasizing its role in enhancing corporate governance and financial oversight [1][2][4] Group 1: General Provisions - The Audit Committee is established to strengthen the decision-making function of the board and ensure effective supervision of financial activities [1] - The committee operates independently and is not subject to interference from other departments within the company [1][2] Group 2: Composition and Appointment - The Audit Committee consists of at least three directors, with a majority being independent directors, including at least one accounting professional [2][4] - The committee members are appointed by the board of directors, and the term of the committee members aligns with their term as directors [2][4] Group 3: Responsibilities and Authority - The Audit Committee is responsible for reviewing financial information, supervising internal and external audits, and ensuring the integrity of financial reporting [4][5] - Key decisions, such as the hiring or dismissal of external auditors and the approval of financial reports, require a majority agreement from the committee members [4][5] Group 4: Internal Audit Oversight - The committee guides and supervises the establishment and implementation of internal audit systems [5][6] - The internal audit department reports directly to the Audit Committee, ensuring independence from the finance department [6] Group 5: Meeting Procedures - The Audit Committee is required to meet at least quarterly, with provisions for special meetings as necessary [10][11] - Meeting notifications must be sent out in advance, and decisions require a majority vote from attending members [10][12] Group 6: Confidentiality and Compliance - Committee members are obligated to maintain confidentiality regarding company information until it is publicly disclosed [12][13] - The committee has the authority to investigate any irregularities in company operations and can engage external consultants if necessary [9][12]