同花顺: 董事会审计委员会工作细则（202508）

Core Points - The establishment of the audit committee aims to enhance corporate governance, ensure efficient operations, and mitigate financial and operational risks [1] - The audit committee is responsible for reviewing financial information, supervising internal and external audits, and ensuring accurate financial reporting [3][4] - The committee consists of three members, including a chairperson who must be an independent director with accounting expertise [2][3] Group 1: Audit Committee Structure - The audit committee is composed of directors who are not senior management, with at least half being independent directors [2] - The chairperson of the audit committee is elected from among the independent directors [2] - The term of the audit committee aligns with that of the board of directors, and members automatically lose their position if they cease to be directors [2][3] Group 2: Responsibilities and Authority - The audit committee is tasked with reviewing financial reports, hiring or dismissing external auditors, and overseeing internal controls [3][4] - It must ensure the accuracy and completeness of financial reports and address any significant accounting issues or potential fraud [3][4] - The committee is required to report its activities and findings to the board of directors, including any recommendations for changes in external auditors [4][5] Group 3: Meeting Procedures - The audit committee must meet at least quarterly, with additional meetings called as necessary [7] - A quorum requires the presence of at least two-thirds of the committee members, and decisions are made by majority vote [7][8] - Meeting records must be kept, and members are required to maintain confidentiality regarding the discussed matters [8][9]