基蛋生物: 基蛋生物：审计委员会议事规则（2025年8月）

Core Points - The audit committee of the company is established to enhance the decision-making function of the board and ensure effective supervision of the management [1][2] - The audit committee consists of three members, including two independent directors, with a professional accountant serving as the chairperson [2][3] - The main responsibilities of the audit committee include supervising external and internal audits, reviewing financial reports, and assessing the effectiveness of internal controls [3][5] Group 1 - The audit committee is responsible for evaluating external audit work and proposing the hiring or replacement of external audit firms [3][10] - The committee must approve financial disclosures and significant accounting changes before submission to the board [5][6] - The committee has the authority to investigate unusual business conditions and can hire external professionals for assistance if necessary [3][12] Group 2 - The audit committee meetings must be convened with at least two-thirds of the members present to make decisions [10][11] - The committee is required to maintain confidentiality regarding the matters discussed in meetings [14] - The rules governing the audit committee's operations are subject to national laws and regulations, and any conflicts will be resolved in favor of the latter [14][36]