Core Points - The article outlines the establishment and operational guidelines of the Audit Committee of Shanghai Longyun Cultural Technology Group Co., Ltd, aimed at enhancing corporate governance and internal supervision [1][2][3] Group 1: General Provisions - The Audit Committee is a specialized body under the Board of Directors, responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [2][3] - The committee consists of at least three directors who are not senior management, with a majority being independent directors, including at least one with professional accounting qualifications [3][4] Group 2: Responsibilities and Authority - The main responsibilities of the Audit Committee include supervising internal audits, evaluating external audits, reviewing financial disclosures, and ensuring compliance with laws and regulations [8][9] - The committee must approve certain matters, such as financial report disclosures and the hiring or dismissal of external auditors, before submission to the Board [9][10] Group 3: Internal and External Audit Oversight - The Audit Committee is tasked with overseeing the work of external auditors, ensuring they adhere to professional standards and internal controls [6][7] - Internal audit institutions must report to the Audit Committee, which guides and supervises their operations and evaluates their effectiveness [13][14] Group 4: Meeting Procedures - The Audit Committee is required to hold at least four meetings annually, with additional meetings as necessary, and decisions require a majority vote [24][25] - Meeting records must be maintained for at least ten years, and all members are obligated to keep discussions confidential [30][31] Group 5: Annual Reporting - At the end of each fiscal year, the Audit Committee collaborates with external auditors to schedule audit work and reviews financial statements before the auditors' arrival [33][34] - The committee must submit its evaluations of the auditors and recommendations for their reappointment or replacement to the Board [35][36]
龙韵股份: 龙韵股份审计委员会工作细则(2025年8月修订)