万和电气: 董事会审计委员会实施细则（2025年8月）

Core Points - The implementation rules for the Audit Committee of Guangdong Vanward New Electric Co., Ltd. aim to enhance the decision-making function of the board and ensure effective supervision of the management team [1][2] - The Audit Committee is established as a specialized working body of the board, responsible for communication, supervision, and verification of internal and external audits [1][2] Group 1: General Provisions - The Audit Committee is set up to strengthen the governance structure of the company in accordance with relevant laws and regulations [1] - The committee consists of three directors, with at least two being independent directors, and one of them must be a professional in accounting [2] Group 2: Responsibilities and Authority - The main responsibilities of the Audit Committee include supervising external audits, evaluating internal audits, reviewing financial information, and ensuring the effectiveness of internal controls [3][4] - The committee must approve certain matters by a majority before submitting them to the board, including financial report disclosures and the hiring or dismissal of external auditors [3][4] Group 3: Reporting and Evaluation - The Audit Committee is responsible for establishing a reporting mechanism for complaints regarding the authenticity and accuracy of financial information [4][5] - The committee must review the company's financial reports and provide opinions on their authenticity, focusing on potential fraud or significant misstatements [5][6] Group 4: Meeting Procedures - The Audit Committee holds regular meetings quarterly and can convene temporary meetings as necessary, with specific notification requirements [12][13] - Decisions made in meetings require the presence of at least two-thirds of the committee members and must be approved by a majority [12][13] Group 5: Implementation and Amendments - The implementation rules take effect upon approval by the board and will be amended in accordance with future legal changes or amendments to the company's articles of association [15][15]