Workflow
*ST赛隆: 《董事会审计委员会工作细则》(2025年8月)

General Overview - The company has established an Audit Committee to enhance the decision-making function of the Board and ensure effective supervision of the management team [1][2] - The Audit Committee is responsible for reviewing financial information, supervising internal and external audits, and ensuring compliance with relevant laws and regulations [1][3] Composition of the Audit Committee - The Audit Committee consists of three directors, including two independent directors, with at least one being a professional accountant [2][3] - The members are nominated by the Chairman or a majority of independent directors and elected by the Board [2] Responsibilities and Authority - The main responsibilities of the Audit Committee include supervising external audit work, evaluating internal audit performance, and guiding the establishment of internal audit systems [2][3][4] - The Committee must approve significant financial disclosures and the hiring or dismissal of external auditors before submission to the Board [3][4] Internal Audit Oversight - The internal audit department reports directly to the Audit Committee and is responsible for daily operations and communication [2][6] - The Committee oversees the internal audit's effectiveness, reviews annual plans, and ensures compliance with internal control standards [6][7] External Audit Supervision - The Audit Committee is tasked with evaluating the performance of external auditors and ensuring their independence from the company [5][6] - It must propose the hiring or replacement of external auditors and review their fees and terms of engagement [5][6] Meeting Procedures - The Audit Committee meets at least quarterly, with provisions for additional meetings as necessary [12][14] - Decisions require a majority vote from members present, and meetings must be documented with records maintained by the company [12][14] Reporting and Accountability - The Audit Committee is accountable to the Board and must report on its activities and findings, including any significant issues identified during audits [11][35] - It has the authority to propose the convening of temporary Board or shareholder meetings if necessary [20][21] Compliance and Legal Authority - The Audit Committee has the right to inspect financial records and supervise the actions of directors and senior management [18][19] - It can recommend the dismissal of directors or senior management for violations of laws or regulations [19][22]