天地源: 天地源股份有限公司董事会秘书工作制度

Group 1 - The company has established a set of regulations for the audit committee to enhance governance structure and decision-making efficiency regarding annual financial report preparation and disclosure [1][3] - The internal audit department is responsible for facilitating communication and coordination between the audit committee and the accounting firm [1] - The audit committee is required to review the financial statements prepared by the company before the annual audit begins and provide written opinions [1][2] Group 2 - The audit committee must vote on the annual financial audit report and submit resolutions to the board of directors [2] - The company generally should not change the accounting firm during the annual audit period unless necessary, in which case the audit committee must evaluate the quality of both the previous and proposed firms [2] - The audit committee is responsible for maintaining confidentiality regarding the annual report and preventing any illegal activities such as insider trading [3]