华星创业: 董事会审计委员会工作细则

General Provisions - The company establishes an Audit Committee to enhance the decision-making function of the Board and ensure effective supervision of financial and operational activities [1] - The Audit Committee is a specialized working body of the Board, responsible for overseeing auditing and internal control systems [1] Composition and Personnel - The Audit Committee consists of three directors, including two independent directors, with at least one being a professional accountant [2] - The term of the Audit Committee members aligns with their term as directors, and if a member resigns, their committee membership is automatically terminated [2] Responsibilities and Authority - The main responsibilities of the Audit Committee include reviewing financial information, supervising internal and external audits, and assessing internal controls [3] - The Audit Committee must report any significant internal control deficiencies or risks to the Board and the Shenzhen Stock Exchange [3][4] Decision-Making Procedures - The Audit Committee meetings can be regular or temporary, with regular meetings held quarterly [4] - A quorum for meetings requires attendance from at least two-thirds of the committee members, and decisions must be approved by a majority [5] Meeting Procedures - Meetings can be conducted in person or via electronic means, and members must maintain confidentiality regarding discussed matters [6] - The committee may invite external professionals for advice, with costs covered by the company [6]