新劲刚: 审计委员会工作细则

Core Points - The article outlines the work rules of the Audit Committee of Guangdong Xinjingang Technology Co., Ltd, emphasizing its role in supervising financial information, internal controls, and auditing processes [1][2][3] - The Audit Committee is established as a specialized working body of the Board of Directors, responsible for reviewing financial information and overseeing internal and external audits [1][2] - The composition of the Audit Committee includes three directors, with at least two being independent directors, and the chairperson must be a professional accountant [3][4] Group 1 - The Audit Committee is responsible for reviewing financial reports, supervising external audit work, and evaluating internal controls [5][6] - The committee's decisions require a majority agreement from all members before being submitted to the Board for consideration [5][6] - The committee is empowered to propose the hiring or dismissal of external auditors and the financial officer of the company [5][6] Group 2 - The Audit Committee must meet at least quarterly, with provisions for special meetings if necessary [6][7] - A quorum for meetings requires the presence of at least two-thirds of the committee members [6][7] - The committee can invite relevant personnel to attend meetings but without voting rights [6][7] Group 3 - The committee's meetings must be documented, and records should be maintained for at least ten years [9][10] - The work rules are effective upon approval by the Board and are subject to modification as needed [10][10] - Any unresolved matters will be governed by national laws and the company's articles of association [10][10]