芯碁微装: 董事会审计委员会工作制度（2025年8月）

Core Points - The document outlines the work system of the Audit Committee of Hefei Chipqi Microelectronics Equipment Co., Ltd, aiming to standardize the committee's procedures and protect the rights of the company and its shareholders [1] - The Audit Committee is a specialized committee under the Board of Directors, responsible for supervising external audits, guiding internal audits, and ensuring effective internal controls [1][2] Group 1: Committee Composition - The Audit Committee consists of three directors, including two independent directors, with the chairperson being an independent director with accounting expertise [2][3] - The Board of Directors is responsible for evaluating the independence and performance of the Audit Committee members regularly [2][3] Group 2: Responsibilities and Authority - The Audit Committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal control systems [5][6] - Key responsibilities include proposing the hiring or replacement of external auditors, reviewing financial reports, and assessing the effectiveness of internal controls [5][6][7] Group 3: Meeting Procedures - The Audit Committee must hold at least one meeting per quarter, with the ability to convene temporary meetings as needed [10][12] - Decisions require a majority vote from the committee members, and members must attend meetings in person or delegate their voting rights [12][13] Group 4: Reporting and Communication - The Audit Committee must report its findings and recommendations to the Board of Directors, ensuring transparency and accountability [17][19] - The committee has the authority to hire independent consultants and legal advisors as necessary to fulfill its duties [20][21]