中大力德: 董事会审计委员会工作细则（2025年8月）

General Provisions - The audit committee of Ningbo Zhongda Lide Intelligent Transmission Co., Ltd. is established to enhance the decision-making basis of the board of directors, ensuring effective supervision of the management team and improving corporate governance structure [2][4]. Composition of the Committee - The audit committee consists of three directors, including two independent directors, with at least one being a professional accountant [4][5]. - The committee is chaired by an independent director who is a professional accountant, elected by the committee members [5]. Responsibilities and Authority - The audit committee is responsible for reviewing financial information, supervising external and internal audits, and ensuring effective internal controls [7][8]. - The committee has the authority to propose the hiring or replacement of external auditors and to oversee the internal audit process [10][11]. - It is tasked with evaluating the authenticity and completeness of financial reports, focusing on significant accounting and auditing issues [9][12]. Meetings - The audit committee must hold at least one meeting each quarter, with additional meetings called as necessary [17][18]. - A quorum requires the presence of at least two-thirds of the committee members, and decisions are made by a majority vote [18][19]. Information Disclosure - The company is required to disclose the audit committee's annual performance report alongside its annual report, detailing the committee's activities and any significant issues identified [20][21].