万控智造: 万控智造：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 Wankong Intelligent Manufacturing Co., Ltd. to enhance corporate governance and ensure effective oversight of financial and operational risks [2][3][4] Group 1: General Provisions - The Audit Committee is a specialized body established by the Board of Directors, responsible for reviewing financial information, supervising internal and external audits, and assessing internal controls [3][4] - The committee consists of three directors, including two independent directors, ensuring that members are not senior management [3][4] Group 2: Responsibilities of the Audit Committee - The Audit Committee has several key responsibilities, including supervising external audit work, reviewing financial reports, and assessing internal controls [9][12] - It is tasked with reporting any necessary measures or improvements to the Board of Directors [5][9] Group 3: Decision-Making Procedures - The committee must obtain majority consent from its members for certain matters before submitting them to the Board for review, including financial disclosures and the hiring or dismissal of external auditors [6][11] - Meetings are held regularly, with at least four meetings per year, and can be called on an ad-hoc basis as needed [18][19] Group 4: Meeting Protocols - Meetings require the presence of at least two-thirds of the committee members to be valid, and decisions are made by majority vote [20][21] - The committee can invite company directors and executives to attend meetings when necessary [22]