精研科技: 董事会审计委员会工作制度

Group 1 - The core idea of the document is to establish an Audit Committee to enhance the decision-making function of the Board of Directors and ensure effective supervision of the management team [1][2] - The Audit Committee consists of three directors, with a majority being independent directors and at least one being a professional accountant [3][4] - The main responsibilities of the Audit Committee include supervising external and internal audits, reviewing financial information, and assessing internal controls [3][5] Group 2 - The Audit Committee is accountable to the Board of Directors and must submit proposals for review and decision [3][4] - The committee is required to review financial reports for accuracy and completeness, focusing on significant accounting and auditing issues [5][6] - The Audit Committee must ensure that the internal audit department conducts checks at least biannually and reports any violations or irregularities [6][7] Group 3 - The decision-making process of the Audit Committee involves preparing written materials for meetings and evaluating external audit performance [7][8] - Regular meetings are held quarterly, with provisions for special meetings as needed [8][9] - The committee's resolutions must be documented and reported to the Board of Directors [9][10] Group 4 - The Audit Committee must maintain confidentiality regarding the matters discussed in meetings and ensure proper documentation of meeting records [10][11] - The committee's operational guidelines are subject to national laws and regulations, and any conflicts with future laws will necessitate amendments [11]