天地源: 天地源股份有限公司董事会审计委员会工作条例

Core Points - The article outlines the work regulations of the Audit Committee of Tiandi Source Co., Ltd, emphasizing its role in supervising financial information, internal controls, and auditing processes [1][2] - The Audit Committee is established as a specialized working body of the Board of Directors, consisting of three directors who are not senior management, including two independent directors and one employee representative [1][2] - The committee's main responsibilities include reviewing financial information, supervising external and internal audits, and evaluating internal controls [3][4] Group 1: Committee Composition - The Audit Committee consists of three members, with at least one independent director being a professional in accounting [2] - The term of the Audit Committee members aligns with that of other directors, not exceeding three years, and members automatically resign if they cease to be directors [2][3] Group 2: Responsibilities and Powers - The Audit Committee's primary duties include reviewing financial reports, supervising external audit work, and evaluating internal audit processes [3][4] - The committee has the authority to propose the hiring or dismissal of external auditors and to oversee the internal audit department [3][4][5] Group 3: Meeting Procedures - The Audit Committee is required to meet at least once a quarter, with provisions for special meetings as needed [9][10] - Meetings must be attended by at least two-thirds of the members to be valid, and decisions require a majority vote [9][10] Group 4: Reporting and Documentation - The committee must document meeting proceedings and decisions, which are to be reported to the Board of Directors [10][11] - Confidentiality is mandated for all members regarding the matters discussed in meetings [10]