凯中精密: 董事会审计委员会实施细则（2025年8月）

Core Points - The article outlines the implementation rules for the Audit Committee of Shenzhen Kaizhong Precision Technology Co., Ltd, emphasizing its role in supervising financial information, internal controls, and auditing processes [2][3] Group 1: General Provisions - The Audit Committee is established to enhance the internal supervision mechanism and improve corporate governance structure [2][3] - The committee is responsible for reviewing financial information, supervising internal and external audits, and exercising the powers of the supervisory board as stipulated by law [3] Group 2: Composition of the Committee - The Audit Committee consists of three directors, with a majority being independent directors, and at least one member must be a professional accountant [5] - The committee's members are nominated by the chairman or a majority of independent directors and elected by the board [5] Group 3: Responsibilities and Authority - The main responsibilities include supervising external audit work, evaluating internal audit functions, and ensuring compliance with laws and regulations [6][10] - The committee must disclose its annual performance and the status of its meetings alongside the company's annual report [10] Group 4: Meeting Procedures - The Audit Committee is required to meet at least quarterly, with provisions for special meetings as needed [16] - A quorum for meetings requires the presence of at least two-thirds of the members, and decisions must be approved by a majority [26] Group 5: Reporting and Accountability - The committee must report any significant issues or findings to the board and can propose the convening of temporary shareholder meetings if necessary [12][21] - The committee has the authority to supervise the internal audit department and ensure compliance with internal control standards [9][11]