华鲁恒升: 华鲁恒升董事会审计委员会工作制度（全文）

Core Points - The article outlines the work system of the Audit Committee of Shandong Hualu Hengsheng Chemical Co., Ltd, aiming to enhance corporate governance and ensure effective supervision of the management by the board of directors [1][2] - The Audit Committee is composed of 3 to 5 directors, all of whom are external directors, with a majority being independent directors, including at least one accounting professional [3][4] - The committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [2][4] Group 1: General Provisions - The Audit Committee is established to improve governance and decision-making functions of the board [1] - The committee is tasked with ensuring effective oversight of the management by the board [1] Group 2: Composition - The committee consists of 3 to 5 members, all being external directors, with a majority being independent [3] - At least one independent director must be a professional accountant [3][4] Group 3: Responsibilities and Authority - The main responsibilities include supervising external audit work, proposing the hiring or replacement of external audit firms, and reviewing financial reports [2][4] - The committee is accountable to the board and must submit proposals for board review [2][4] Group 4: Decision-Making Procedures - The Audit Committee must have a majority agreement from its members before submitting matters to the board [4] - The committee is required to hold at least four meetings annually, with provisions for temporary meetings as needed [5][6] Group 5: Meeting Rules - Meetings require the presence of at least two-thirds of the members to be valid [5] - Decisions are made by a majority vote, and meeting records must be kept [6]