众合科技: 审计委员会工作细则

General Principles - The audit committee is established to enhance the supervision of the company's financial information, internal controls, and auditing processes, in accordance with relevant laws and regulations [1]. Establishment and Operation - The audit committee must be composed of members nominated by the chairman, independent directors, or one-third of all directors, and elected by the board [3]. - The committee will have a chairperson who is an independent director, responsible for leading the committee's work [4]. - The term of the audit committee aligns with that of the board, with independent directors limited to a maximum of six consecutive years [4]. Responsibilities and Authority - The audit committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [7]. - Decisions made by the audit committee must be approved by a majority before being submitted to the board for review [8]. Decision-Making Procedures - The internal audit department is tasked with preparing materials for the audit committee's decisions [6]. - The committee must evaluate reports from external auditors and assess the effectiveness of internal audit systems [8]. Meeting Rules - The audit committee is required to meet at least quarterly, with provisions for additional meetings as necessary [10]. - A quorum for meetings requires the presence of at least two-thirds of the members [10]. - Members must attend meetings in person or provide written opinions if unable to attend [11]. Miscellaneous - The rules and procedures for the audit committee's meetings must comply with relevant laws and company regulations [11]. - The committee's decisions and meeting records must be documented and reported to the board [11].