天虹股份: 董事会审计委员会年报工作规程（2025年修订）

Core Points - The document outlines the annual work regulations for the Audit Committee of Tianhong Digital Commerce Co., Ltd, aimed at enhancing corporate governance and internal control [2][3] - The regulations emphasize the importance of the Audit Committee's role in supervising the preparation and disclosure of the annual report to improve information disclosure quality and protect shareholders' rights, especially for minority shareholders [3] Section Summaries General Principles - The purpose of the regulations is to strengthen the company's governance, improve internal control, and ensure the Audit Committee effectively supervises the annual report preparation and disclosure [3] - Audit Committee members are required to diligently fulfill their responsibilities in accordance with relevant laws and regulations [3] Work Regulations - Prior to the annual audit, the Audit Committee must communicate with the auditing firm regarding the audit plan, team composition, risk assessment, and key audit focus areas [3][4] - After the fiscal year ends, the management must report to the Audit Committee on the company's operational status and significant events [4] - The Audit Committee should coordinate with the auditing firm to ensure timely submission of the audit report while maintaining audit quality [6] - Following the annual audit, the Audit Committee votes on the financial audit report and submits it to the Board for review, along with a report on the auditing firm's performance [7] - The Audit Committee must pay special attention to any changes in the auditing firm and evaluate the quality of both the previous and new firms before making a decision [7] - The company secretary is responsible for facilitating communication between the Audit Committee, the auditing firm, and the management [9] - During the annual report preparation, Audit Committee members and related personnel are obligated to maintain confidentiality and prevent insider trading [10][11] Supplementary Provisions - Any matters not covered by these regulations or conflicting with future laws or the company's articles of association will be governed by relevant laws and regulations [9] - The Board is responsible for revising and interpreting these regulations, which take effect upon approval [9]