美盈森: 董事会审计委员会议事规则（2025年8月修订）

Core Points - The article outlines the rules and responsibilities of the Audit Committee of Meiyingsen Group Co., Ltd, emphasizing the importance of effective supervision and internal control [1][2][3] Group 1: General Provisions - The Audit Committee is established to enhance the decision-making function of the Board and ensure effective supervision of the management [1] - The committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [1][2] Group 2: Composition of the Committee - The Audit Committee consists of three directors who are not senior management, including at least two independent directors, with one being a professional accountant [2][3] - The committee members must possess the necessary professional knowledge and experience to fulfill their duties effectively [2] Group 3: Responsibilities and Authority - The main responsibilities include reviewing financial reports, supervising external audits, and ensuring compliance with laws and regulations [3][4] - The committee has the authority to propose the hiring or dismissal of external auditors and to oversee the internal audit department [4][5] Group 4: Meeting Procedures - The Audit Committee must hold regular meetings at least quarterly, with a quorum of two-thirds of members required to conduct business [12][13] - Meeting notifications must be sent out three days in advance, and minutes must be accurately recorded and maintained [12][14] Group 5: Internal Control and Reporting - The committee is tasked with evaluating the effectiveness of internal controls and ensuring that any deficiencies are reported and addressed [7][8] - It is required to submit an annual internal control evaluation report to the Board, detailing any identified deficiencies and corrective measures [39]