会议强调，要紧盯政策执行和财政资金监管，加大对"两重""两新"等重大政策落实和"三个高地"标志性工 程、全球研发中心城市建设等推进情况的审计力度，严把支出关，严肃财经纪律，深化落实党政机关习惯过紧日 子要求。紧盯重点改革推进，着力从审计的视角揭示问题、以改革的思维促进问题解决，推动全市改革工作稳妥 有序实施。紧盯民生服务保障，密切关注教育、医疗、就业、住房等领域，扎实做好专项审计，持续深化整治群 众身边不正之风和腐败问题。紧盯风险防范化解，强化审计监督"探头"作用，提升本质安全水平。紧盯权力规范 运行，加强对权力集中、资金密集、资源富集领域的审计，加大风腐同查同治力度。 会议强调，要压紧压实工作责任，深化标本兼治，注重贯通协同，一体推进揭示问题"上半篇文章"和审计整 改"下半篇文章"。审计机关要以更高标准更严要求约束自身，强化政治引领，提升能力本领，严实纪律作风。全 市各级党委要加强对审计工作的领导，市委审计办牵头抓好整体推进、督促落实，各级各部门要自觉接受审计监 督，认真抓好审计发现问题整改，合力推动长沙审计事业高质量发展。 8月20日，省委常委、市委书记、市委审计委员会主任吴桂英主持召开市委审计委员会会议 ...

（2025 年 8 月修订） 第一章 总则 第一条 为进一步完善公司治理，提高董事会科学决策水平，保障董事会监 督职能的发挥，防范并有效化解潜在风险，根据《公司法》、《上市公司治理 准则》、《上市公司独立董事管理办法》、《企业内部控制基本规范》、《上 海证券交易所上市公司自律监管指引第 1 号——规范运作》和《公司章程》等 有关规定，特制定本议事规则。 国睿科技股份有限公司 董事会风险管理与审计委员会议事规则 第二条 董事会风险管理与审计委员会是董事会下设的专门工作机构，负责 审核公司财务信息及其披露、监督及评估内外部审计工作和内部控制，对董事 会负责，向董事会报告工作。 第三条 公司为风险管理与审计委员会提供必要的工作条件，管理层及相关 部门给予配合，保障委员会履职。 第四条 公司证券事务部负责委员会的工作联络、会议组织、会议材料准备 和档案管理等日常工作，纪检监察审计部、财务部等职能部门负责准备和提供 风险管理与审计委员会开展工作所需的有关材料。 第二章 人员组成 第五条 风险管理与审计委员会成员由 3 名或以上不在公司担任高级管理人 员的董事组成，由董事会在董事会成员中任命。委员会成员应当具备履行委员会 ...

董事会审计委员会工作细则 第一章 总则 第一条 为强化江苏金陵体育器材股份有限公司（以下简称"公司"）董事会 决策功能，健全董事会的审计评价和监督机制，确保董事会对高级管理层的有效监 督，进一步完善公司治理结构，根据《中华人民共和国公司法》（以下简称"《公 司法》"）、《深圳证券交易所上市公司自律监管指引第 2 号——创业板上市公司 规范运作》等法律、法规、规范性文件和《江苏金陵体育器材股份有限公司章程》 （以下简称"公司章程"）的规定，公司特设立董事会审计委员会，并制定本细则。 第二条 审计委员会是董事会下设的专门工作机构，行使《公司法》规定的监 事会的职权，负责审核公司财务信息、披露、监督及评估内外部审计工作和内部控 制，协助董事会开展相关工作，向董事会报告工作并对董事会负责。 江苏金陵体育器材股份有限公司 审计委员会委员可以在任期届满以前提出辞职，委员辞职应当向董事会提交书 面辞职报告，辞职报告送达董事会时生效，但在补选出的委员就任前，原委员仍应 当依照本工作细则的规定，履行相关职责。 第八条 公司设立内部审计部门，对公司业务活动、风险管理、财务管理、内 控制度建立和执行情况进行内部审计、监督。内部审计 ...

Group 1 - The core idea of the document is to establish an Audit Committee to enhance the decision-making function of the Board of Directors and ensure effective supervision of the management team [1][2] - The Audit Committee consists of three directors, with a majority being independent directors and at least one being a professional accountant [3][4] - The main responsibilities of the Audit Committee include supervising external and internal audits, reviewing financial information, and assessing internal controls [3][5] Group 2 - The Audit Committee is accountable to the Board of Directors and must submit proposals for review and decision [3][4] - The committee is required to review financial reports for accuracy and completeness, focusing on significant accounting and auditing issues [5][6] - The Audit Committee must ensure that the internal audit department conducts checks at least biannually and reports any violations or irregularities [6][7] Group 3 - The decision-making process of the Audit Committee involves preparing written materials for meetings and evaluating external audit performance [7][8] - Regular meetings are held quarterly, with provisions for special meetings as needed [8][9] - The committee's resolutions must be documented and reported to the Board of Directors [9][10] Group 4 - The Audit Committee must maintain confidentiality regarding the matters discussed in meetings and ensure proper documentation of meeting records [10][11] - The committee's operational guidelines are subject to national laws and regulations, and any conflicts with future laws will necessitate amendments [11]

Core Points - The article outlines the establishment and operational guidelines of the Audit Committee of Wankong Intelligent Manufacturing Co., Ltd. to enhance corporate governance and ensure effective oversight of financial and operational risks [2][3][4] Group 1: General Provisions - The Audit Committee is a specialized body established by the Board of Directors, responsible for reviewing financial information, supervising internal and external audits, and assessing internal controls [3][4] - The committee consists of three directors, including two independent directors, ensuring that members are not senior management [3][4] Group 2: Responsibilities of the Audit Committee - The Audit Committee has several key responsibilities, including supervising external audit work, reviewing financial reports, and assessing internal controls [9][12] - It is tasked with reporting any necessary measures or improvements to the Board of Directors [5][9] Group 3: Decision-Making Procedures - The committee must obtain majority consent from its members for certain matters before submitting them to the Board for review, including financial disclosures and the hiring or dismissal of external auditors [6][11] - Meetings are held regularly, with at least four meetings per year, and can be called on an ad-hoc basis as needed [18][19] Group 4: Meeting Protocols - Meetings require the presence of at least two-thirds of the committee members to be valid, and decisions are made by majority vote [20][21] - The committee can invite company directors and executives to attend meetings when necessary [22]

Core Viewpoint - The meeting of the Provincial Audit Committee emphasized the importance of audit work in promoting economic health, maintaining national economic security, revealing risks, and combating corruption, while outlining future tasks to enhance the audit supervision system [1][2]. Group 1 - The Provincial Audit Committee has been actively implementing the central government's requirements for audit work, focusing on the overall development of the province and conducting regular "economic check-ups" [1]. - The next steps include deepening the understanding of Xi Jinping's important discussions on audit work, reforming and innovating the audit system, and improving the quality and efficiency of audit supervision to support high-quality economic and social development [1][2]. Group 2 - The committee aims to expand the breadth and depth of audit supervision, ensuring that audit efforts align with the implementation of major national strategies and provincial priorities [2]. - There is a focus on enhancing the scientific and normative aspects of audit work, conducting in-depth research audits, and improving the operational mechanisms of audit work [2]. - Strengthening the construction of audit teams, adhering to legal, civilized, and clean auditing practices, and enhancing the training of audit personnel are also key priorities [2].

Group 1 - The meeting emphasized the importance of studying and implementing Xi Jinping's important speeches and directives, particularly regarding high-quality development and modernization efforts in Guangdong [2][3] - The need to enhance cooperation between Guangdong and Shanxi provinces was highlighted, focusing on energy resources and cultural tourism to strengthen economic ties [2][3] - The meeting called for a comprehensive approach to integrate into the national unified market, promoting both domestic and foreign trade [3] Group 2 - The meeting underscored the significance of auditing work, aiming to enhance the quality of audit supervision and ensure compliance with major policies and investment projects [4] - There is a focus on improving the effectiveness of audit supervision to safeguard the stable and healthy development of the economy and society [4] - The meeting discussed the necessity of addressing audit rectification responsibilities to enhance institutional improvements and mitigate risks [4]

Core Points - The article outlines the implementation rules for the Audit Committee of Shanxi Tongbao Energy Co., Ltd, aimed at enhancing the board's decision-making and supervision over management [1][2] - The Audit Committee is responsible for ensuring compliance with laws and regulations, overseeing financial reporting, and evaluating internal and external audits [4][5] Group 1: General Provisions - The Audit Committee is established to strengthen the board's decision-making function and ensure effective supervision of management [1] - The committee consists of three directors who are not senior management, with a majority being independent directors [2][3] Group 2: Responsibilities of the Audit Committee - The main responsibilities include reviewing financial information, supervising external and internal audits, and evaluating internal controls [4][5] - The committee must approve significant financial disclosures and changes in accounting policies before submission to the board [12][13] Group 3: Meetings and Procedures - The Audit Committee is required to meet at least quarterly, with meetings convened by the chairperson [26][27] - Decisions are made by a majority vote, and members must disclose any conflicts of interest [29][30] Group 4: Reporting and Disclosure - The company must disclose the composition and professional background of the Audit Committee members [35] - Any significant issues identified by the committee must be reported to the board and disclosed to shareholders [37][38]

Group 1 - The core viewpoint of the articles highlights the environmental concerns arising from the lack of sewage network coverage in the booming homestay economy in Yuhang District, which is part of the "Western Beautiful" strategy [1] - Nearly 60% of homestays in western towns of Yuhang District lack sewage network coverage, leading to potential ecological and public health issues [1] - Over 70% of the problematic homestays have completed rectification, and new homestays are required to have full sewage network coverage or meet treatment standards [1] Group 2 - Yuhang Audit has implemented a series of effective rectification plans, including stricter approval processes for homestays and investment in sewage treatment facilities [1] - The audit also focuses on various projects, identifying issues in overdue projects and enhancing management mechanisms to accelerate project construction [2] - The audit emphasizes a problem-oriented approach, aiming to reveal risks and contribute to the development of Hangzhou's new urban center [2]

Core Viewpoint - The U.S. Securities and Exchange Commission (SEC) has allocated a budget of $100 million for audit oversight [1] Group 1 - The budget allocation aims to enhance the SEC's ability to conduct audits and ensure compliance within the financial markets [1]