通用股份: 江苏通用科技股份有限公司董事会审计委员会工作制度（2025年8月修订）

General Principles - The purpose of the audit committee is to enhance the efficiency of the board of directors, strengthen the supervision mechanism, and improve corporate governance structure [1] - The audit committee is a specialized body under the board, responsible for communication and evaluation of internal and external audits, reviewing financial information, and supervising major decision-making matters [1][2] Composition and Appointment - The audit committee consists of three directors who are not senior management, with a majority being independent directors, and at least one member must be a professional in accounting [2][3] - Members are nominated by the chairman, more than half of the independent directors, or one-third of all directors, and elected by the board [2] Responsibilities and Authority - The audit committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [4] - Specific responsibilities include approving financial reports, hiring or dismissing external auditors, and overseeing significant accounting policy changes [4][5] Internal and External Audit Oversight - The committee supervises and evaluates the internal audit work, including guiding the establishment of internal audit systems and reviewing annual internal audit plans [5] - It also assesses the independence and professionalism of external auditors and discusses audit plans and findings with them [5][6] Meeting Procedures - The audit committee must hold at least one meeting each quarter, with additional meetings called as necessary [11] - Meetings require a two-thirds attendance of members to be valid, and decisions must be approved by a majority [11][12] Disclosure Requirements - The company must disclose the composition and professional background of the audit committee members, as well as their annual performance [13][14] - Any significant issues identified by the audit committee that meet disclosure standards must be reported promptly [13][14]