双元科技: 董事会审计委员会工作细则

Core Viewpoint - The article outlines the establishment and operational guidelines of the Audit Committee of Zhejiang Shuangyuan Technology Co., Ltd, emphasizing its role in enhancing corporate governance, internal supervision, and risk control. Group 1: General Provisions - The Audit Committee is established to strengthen the decision-making function of the Board and improve the company's governance structure [1] - The Committee is responsible for reviewing financial information, supervising internal and external audits, and ensuring effective internal controls [1][2] Group 2: Composition of the Committee - The Committee consists of three directors, including two independent directors, with one being a qualified accounting professional serving as the chairperson [2][3] - The term of the Committee members aligns with that of the Board, with independent directors limited to a maximum of six consecutive years [2][3] Group 3: Responsibilities and Authority - The Committee's main responsibilities include reviewing financial disclosures, supervising external audits, and evaluating internal controls [4][5] - It has the authority to propose the hiring or dismissal of external auditors and to oversee the internal audit process [4][5][6] Group 4: Meeting Procedures - The Committee must hold at least one meeting per quarter, with provisions for special meetings as needed [8][9] - A quorum requires the presence of at least two-thirds of the members, and decisions are made by a majority vote [8][9] Group 5: Reporting and Documentation - The Committee is required to submit written reports on its findings and recommendations to the Board [5][6] - Meeting records must be maintained, and all participants are bound by confidentiality regarding the discussed matters [9][10]