首旅酒店: 北京首旅酒店（集团）股份有限公司董事会审计委员会工作细则

General Provisions - The establishment of the Audit Committee aims to enhance the decision-making function of the Board of Directors, ensuring effective supervision of the management and improving corporate governance structure [1] - The Audit Committee is responsible for reviewing financial information, supervising internal and external audits, and exercising the powers of the supervisory board as stipulated by law [1] Composition of the Committee - The Audit Committee consists of three directors who are not senior management, including two independent directors, with at least one being a professional accountant [3] - The chairman of the Audit Committee is elected from among the independent directors who are professional accountants [3] Responsibilities and Authority - The Audit Committee supervises and evaluates external and internal audit work, reviews financial information, and assesses internal controls [4][5] - It has the authority to propose the appointment or replacement of external auditors and to review the company's financial reports for accuracy and completeness [4][5] - The Committee is also responsible for overseeing compliance management and proposing measures to improve legal compliance within the company [4][5] Decision-Making Procedures - The Audit Department prepares written materials for the Committee's decision-making, including financial reports [10] - Certain matters, such as the disclosure of financial reports and the appointment of auditors, require a majority agreement from the Committee members before being submitted to the Board [11] Meeting Rules - The Audit Committee holds regular meetings at least quarterly, with provisions for special meetings as needed [12] - A quorum requires attendance from at least two-thirds of the members, and decisions are made by majority vote [13] Work Procedures - The Audit Committee collaborates with accounting firms to schedule annual audit work and ensures timely submission of audit reports [21][22] - It reviews financial statements before the auditors' arrival and communicates with auditors during the audit process [24] Additional Provisions - The work rules take effect upon approval by the Board and are subject to relevant laws and regulations [27][28]