华丽家族: 华丽家族股份有限公司董事会审计委员会工作细则（2025年9月修订）

General Overview - The audit committee of Huayi Family Co., Ltd. is established to enhance the decision-making function of the board, ensure effective supervision of the management, and improve corporate governance structure [1][2] Composition of the Audit Committee - The audit committee consists of three to five directors, with independent directors making up the majority, and at least one independent director must be a professional in accounting [3][4] - The chairman of the audit committee is an independent director with accounting expertise, elected by committee members and approved by the board [2][3] Responsibilities and Authority - The audit committee exercises the powers of the supervisory board as stipulated in the Company Law, including checking financial statements and supervising the actions of directors and senior management [4][5] - The committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [3][4] - Key decisions, such as the hiring or dismissal of external auditors and the approval of financial reports, require a majority agreement from the committee members before being submitted to the board [3][4] Internal Audit Oversight - The audit committee supervises and evaluates the internal audit work, ensuring the establishment and implementation of internal audit systems [5][6] - The committee must review the internal audit department's annual work plan and report on the progress and quality of internal audits to the board [5][6] Decision-Making Procedures - The internal audit department prepares written materials for the audit committee's decision-making, including financial reports and external audit reports [8][9] - The audit committee meets at least quarterly, with provisions for special meetings as needed, and decisions require a quorum of two-thirds of the members [9][10] Confidentiality and Reporting - All members and attendees of the audit committee meetings are bound by confidentiality regarding the matters discussed [11] - Resolutions passed by the audit committee must be reported in writing to the board [10]