新劲刚: 董事会审计委员会年报工作规程

Core Viewpoint - The document outlines the operational procedures for the Audit Committee of Guangdong Xinjingang Technology Co., Ltd. regarding the preparation and disclosure of the annual report, emphasizing the importance of internal controls and compliance with relevant regulations [1][5]. Group 1: Audit Committee Responsibilities - The Audit Committee is responsible for overseeing the preparation and disclosure of the annual report, ensuring compliance with laws and regulations, and protecting the overall interests of the company [1][2]. - The committee must evaluate the qualifications of the accounting firm and the auditors proposed for the annual audit, ensuring they meet the necessary regulatory requirements [3][4]. - In the event of changing the auditing firm, the committee must assess the quality of both the outgoing and incoming firms and provide a written record of their evaluations [2][3]. Group 2: Communication and Reporting - The management must report the company's operational and financial status to the Audit Committee, which will conduct on-site investigations of significant issues [3][4]. - The Audit Committee is tasked with coordinating the audit schedule with the accounting firm and ensuring effective communication between all parties involved [3][4]. - After the audit, the committee must review the financial reports and submit a summary report to the board, including recommendations for the reappointment or replacement of the auditing firm [4][5]. Group 3: Confidentiality and Compliance - Members of the Audit Committee are obligated to maintain confidentiality during the annual report preparation and must avoid insider trading during specified periods [5]. - All communications and evaluations related to the annual report must be documented and signed by the involved parties for record-keeping [5][6]. - The procedures outlined in the document must comply with existing laws and regulations, and any inconsistencies will require amendments to the operational guidelines [6][7].