鲁银投资: 鲁银投资董事会审计委员会工作细则

Core Points - The article outlines the establishment and operational guidelines of the Audit Committee of Luyin Investment Group Co., Ltd, emphasizing its role in supervising financial information, internal controls, and auditing processes [1][2][3] Group 1: General Provisions - The Audit Committee is established to enhance the internal supervision mechanism of the company, based on various laws and regulations [1] - The committee is responsible for supervising and evaluating both internal and external audit work, providing consultation and recommendations to the board of directors [1][2] Group 2: Composition of the Audit Committee - The committee consists of three directors, including two independent directors, with at least one being a professional in accounting [3][4] - The members are nominated by the chairman or a majority of independent directors and elected by the board [4] Group 3: Responsibilities and Powers - The main responsibilities include reviewing financial information, supervising external audits, evaluating internal audits, and overseeing internal controls [8][9] - The committee has the authority to propose the hiring or dismissal of external auditors and to review significant financial reports [9][10] Group 4: Meeting Procedures - The Audit Committee must hold at least one meeting per quarter, with a quorum of two-thirds of its members required for decisions [12][13] - Meetings can be conducted in person or via other means, ensuring all members can communicate effectively [13][14] Group 5: Reporting and Accountability - The committee is required to submit written reports of its decisions and evaluations to the board of directors [14][15] - It has the authority to report any violations of laws or regulations by directors or senior management to the board or regulatory authorities [10][11]