益生股份: 董事会审计委员会议事规则

Core Viewpoint - The establishment of the Audit Committee aims to enhance the supervision of financial information, internal controls, and auditing processes within Shandong Yisheng Livestock and Poultry Breeding Co., Ltd, ensuring compliance with relevant laws and regulations [1][2]. Group 1: Committee Structure - The Audit Committee consists of three directors who are not senior management, including two independent directors, with at least one being a professional accountant [4][5]. - The committee is supported by an Audit Department responsible for daily operations and reporting to the committee [2][3]. Group 2: Responsibilities and Powers - The main responsibilities of the Audit Committee include supervising external and internal audits, reviewing financial information, and ensuring effective internal controls [5][6]. - The committee has the authority to propose the hiring or dismissal of external auditors and to review financial reports before submission to the board [10][12]. Group 3: Meeting Procedures - The Audit Committee is required to hold regular meetings at least quarterly, with provisions for special meetings as needed [24][25]. - Decisions made by the committee require a majority vote from its members, and detailed meeting records must be maintained [34][35]. Group 4: Reporting and Accountability - The Audit Committee must report its findings and recommendations to the board, and any disagreements with the board's decisions must be disclosed [12][20]. - The committee is also responsible for ensuring that any identified issues related to financial reporting or internal controls are addressed promptly [10][19].