北新路桥: 董事会审计委员会工作细则（2025年8月修订）

Core Viewpoint - The article outlines the working rules of the Audit Committee of Xinjiang Beixin Road and Bridge Group Co., Ltd., emphasizing the importance of enhancing corporate governance, ensuring effective supervision of management, and maintaining accurate financial reporting [1][2]. Group 1: General Provisions - The Audit Committee is established as a specialized working body of the Board of Directors, responsible for reviewing financial information, supervising internal and external audits, and ensuring effective internal controls [1][2]. - The committee consists of three members, with a majority being independent directors, and is chaired by an independent director with accounting expertise [2][3]. Group 2: Committee Establishment and Operation - Members of the Audit Committee must possess relevant professional knowledge and experience, ensuring they can effectively supervise and evaluate audit work [2][3]. - The committee is required to meet at least quarterly, with provisions for special meetings as necessary [11][12]. Group 3: Responsibilities and Powers - The main responsibilities of the Audit Committee include reviewing financial information, supervising external audit work, and evaluating internal controls [22][23]. - The committee has the authority to propose the hiring or replacement of external auditors and to oversee the internal audit process [25][26]. Group 4: Meeting Procedures - Meetings must be attended by at least two-thirds of the members to be valid, and decisions require a majority vote [15][16]. - The committee must maintain accurate records of meetings, including decisions made and attendance [19][20]. Group 5: Internal and External Audit Oversight - The Audit Committee is tasked with supervising the work of both internal and external auditors, ensuring compliance with relevant laws and regulations [27][28]. - It is responsible for evaluating the effectiveness of internal controls and reporting any significant issues to the Board of Directors [29][30].