英诺特: 北京英诺特生物技术股份有限公司董事会审计委员会年报工作规程（2025年8月修订）

Core Points - The document outlines the annual work procedures of the Audit Committee of Beijing Innotech Biotechnology Co., Ltd, emphasizing the importance of independent auditing and the quality of financial reporting [1][2] - The Audit Committee is responsible for ensuring the accuracy, completeness, and fairness of the annual financial report, focusing on significant accounting and auditing issues, including potential fraud and misstatements [1][3] Summary by Sections Section 1: Purpose and Responsibilities - The Audit Committee's role is to supervise the preparation, auditing, and disclosure of the annual financial report, ensuring compliance with laws and regulations [1] - Committee members must diligently perform their duties to protect the interests of the company and its shareholders [1] Section 2: Engagement of Auditors - The Audit Committee must verify the qualifications of the accounting firm and the annual audit CPA before engagement [2] - After each fiscal year, the committee should receive reports from management regarding significant operational and financing matters [2] Section 3: Audit Process - The timing of the annual financial report audit is to be determined through collaboration among the Audit Committee, financial officers, and the auditing firm [2][3] - The committee is required to review the annual financial statements before the auditors commence their work [3] Section 4: Communication and Meetings - The Audit Committee should maintain communication with the auditors throughout the audit process, including meetings to discuss issues identified during the audit [3][4] - A communication mechanism is established for the Audit Committee, management, and auditors to facilitate discussions before, during, and after the audit [4] Section 5: Evaluation of Auditors - After the audit, the committee must evaluate the auditing firm's performance and quality, making recommendations for reappointment or replacement as necessary [4][5] - Any changes in auditors during the audit period require thorough evaluation and board approval [5] Section 6: Confidentiality and Compliance - Committee members are obligated to maintain confidentiality during the annual report preparation and review process to prevent insider trading and other illegal activities [5]