Core Points - The article outlines the work rules of the Audit Committee of Hanhigh Group Co., Ltd, emphasizing the importance of enhancing the board's decision-making function and ensuring effective supervision of the management team [1][2] - The Audit Committee is established as a specialized committee under the board, responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [1][2] Section Summaries General Provisions - The Audit Committee is created to strengthen the governance structure of the company and ensure compliance with relevant laws and regulations [1] - The committee is accountable to the board and is tasked with auditing financial information and overseeing audit work [1][2] Composition of the Committee - The committee consists of three directors, with a majority being independent directors, including at least one accounting professional [2] - Members must be independent of daily management and possess the necessary professional knowledge and experience [2] Responsibilities and Authority - The committee is responsible for reviewing financial reports, supervising external audit work, and evaluating internal controls [10][11] - Key responsibilities include approving financial disclosures, hiring or dismissing external auditors, and assessing the effectiveness of internal audits [10][11][12] Decision-Making Procedures - The internal audit department prepares materials for the committee's decisions, including financial reports and audit contracts [9] - The committee must evaluate reports and present decisions to the board for discussion [9] Meeting Rules - The committee holds regular and special meetings, requiring a quorum of two-thirds of members to make decisions [11][12] - Meetings can be conducted in person or via communication methods, with records maintained for ten years [11][12] Information Disclosure - The company must disclose the composition and professional background of the Audit Committee members [29] - Annual reports must include the committee's performance and any significant issues identified during its work [30][31]
悍高集团: 董事会审计委员会工作细则