山东海化: 山东海化审计委员会工作细则

Core Viewpoint - The document outlines the operational guidelines and responsibilities of the Audit Committee of Shandong Haihua Co., Ltd, emphasizing its role in overseeing financial information, internal controls, and audit processes to ensure transparency and accountability within the company [1][2][3]. Chapter Summaries Chapter 1: General Principles - The Audit Committee is established to enhance the internal supervision mechanism of the company, ensuring compliance with relevant laws and regulations [1]. Chapter 2: Establishment and Operation of the Audit Committee - The Audit Committee consists of three directors, including two independent directors, with a professional accountant serving as the chairperson [3][4]. - Committee members must possess relevant professional knowledge and experience, ensuring diligent oversight of audit activities [2][3]. - The committee is required to meet at least quarterly, with provisions for additional meetings as necessary [3][5]. Chapter 3: Responsibilities and Powers of the Audit Committee - The main responsibilities include reviewing financial information, supervising external and internal audits, and ensuring effective internal controls [6][7]. - The committee must approve significant financial disclosures and the hiring or dismissal of external auditors [6][7]. - It is empowered to investigate financial misconduct and oversee the internal audit process, ensuring compliance with regulations [10][11]. Chapter 4: Annual Reporting Procedures - The Audit Committee is responsible for collaborating with external auditors during the annual report preparation, ensuring timely and accurate financial reporting [30]. Chapter 5: Supplementary Provisions - The guidelines take effect upon approval by the board and are subject to relevant laws and regulations [31][32].