天目药业: 杭州天目山药业股份有限公司董事会审计委员会工作细则（2025年8月修订）

Core Points - The article outlines the work rules of the Audit Committee of Hangzhou Tianmu Mountain Pharmaceutical Co., Ltd, emphasizing the importance of internal control and financial oversight [1][2][3] Group 1: General Provisions - The Audit Committee is established to enhance corporate governance and ensure effective supervision of financial activities [1] - The committee operates independently and reports directly to the Board of Directors [1][2] Group 2: Composition of the Committee - The committee consists of at least three directors who are not senior management, with a majority being independent directors, including at least one accounting professional [2] - The term of 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 main responsibilities include supervising external audit work, evaluating internal audit processes, and reviewing financial information [3][4] - The committee must approve significant financial disclosures and the hiring or dismissal of external auditors before submission to the Board [3][4] Group 4: Internal Audit Oversight - The committee supervises the internal audit department, ensuring it operates effectively and reports directly to the committee [9][10] - Internal audit findings must be reported to the committee, which also evaluates the effectiveness of internal controls [10][11] Group 5: Meeting Procedures - The committee holds regular meetings at least quarterly, with special meetings convened as necessary [28][29] - Decisions require a majority vote from attending members, and detailed records of meetings must be maintained [30][31] Group 6: Reporting and Evaluation - The committee is required to submit annual reports on its activities and evaluations of external auditors to the Board [15][16] - It also has the authority to propose the convening of extraordinary shareholder meetings when necessary [6][7]