宜通世纪: 董事会审计委员会工作制度（2025年08月）

Core Points - The establishment of the Audit Committee aims to enhance internal control and ensure effective supervision of the management by the board of directors [1][2] - The Audit Committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [1][4] Group 1: General Provisions - The Audit Committee is a specialized working body established by the board of directors based on shareholder resolutions [1] - The committee consists of three directors, with a majority being independent directors, including at least one accounting professional [2] Group 2: Composition and Responsibilities - The committee members are nominated by the chairman or a majority of independent directors and elected by the board [2] - The committee is tasked with supervising and evaluating internal and external audit work, ensuring the establishment of effective internal controls, and providing accurate financial reports [2][3] Group 3: Duties and Authority - The Audit Committee has the authority to review financial reports, supervise the hiring or dismissal of external auditors, and assess internal control evaluations [4][5] - The committee must approve significant financial disclosures and any changes in accounting policies before submission to the board [4][5] Group 4: Internal Audit Oversight - The Audit Committee guides and supervises the internal audit department, which is responsible for evaluating the effectiveness of internal controls [6][11] - The committee must review internal audit reports and ensure that any identified issues are addressed promptly [6][11] Group 5: Meeting Procedures - The Audit Committee is required to meet at least quarterly, with additional meetings called as necessary [24] - Decisions made by the committee require a majority vote from its members, and meeting records must be maintained [24][36] Group 6: Reporting and Disclosure - The company must disclose the Audit Committee's annual performance in its annual report, including meeting attendance and responsibilities fulfilled [33] - Any significant deficiencies or risks identified by the committee must be reported to the Shenzhen Stock Exchange [7][8]