引力传媒: 引力传媒股份有限公司审计委员会工作规则（2025年修订）

Core Points - The article outlines the establishment and operational rules of the Audit Committee of Gravity Media Co., Ltd, aimed at enhancing the decision-making capabilities of the board and ensuring effective supervision of financial and operational activities [1][2]. Group 1: General Provisions - The Audit Committee is established to strengthen the board's decision-making function and ensure effective supervision of financial and operational activities [1]. - The committee is responsible for communication, supervision, and verification of internal and external audits [2]. Group 2: Composition of the Committee - The Audit Committee consists of three directors, with independent directors making up more than half, including at least one accounting professional [3][4]. - Members must possess the necessary professional knowledge and business experience to fulfill their responsibilities [3]. Group 3: Responsibilities and Authority - The committee is responsible for reviewing financial information, supervising internal and external audits, and assessing internal controls [4][5]. - It has the authority to supervise and evaluate the work of external audit firms and guide internal audit activities [5][6]. Group 4: Work Procedures - The Audit Department is responsible for daily operations and must report to the Audit Committee [9]. - The committee must hold at least one meeting per quarter and can convene additional meetings as necessary [11][12]. Group 5: Information Disclosure - The company must disclose the composition and professional background of the Audit Committee members [13][14]. - Significant issues identified by the committee that meet disclosure standards must be reported promptly [13][14]. Group 6: Annual Report Procedures - The Audit Committee must collaborate with external auditors during the annual report preparation and ensure compliance with relevant regulations [15][16]. - The committee is responsible for evaluating the performance of the external auditors and making recommendations for their reappointment or replacement [16].