Core Viewpoint - The establishment of the Audit Committee by Zhuhai Hengji Daxin International Chemical Storage Co., Ltd. aims to enhance the decision-making function of the board of directors, ensuring effective supervision of the management team and improving the corporate governance structure [1]. Group 1: Committee Structure and Responsibilities - The Audit Committee consists of three directors who are not senior management, including two independent directors, with at least one being an accounting professional [3][4]. - The main responsibilities of the Audit Committee include reviewing financial information, supervising internal and external audits, and evaluating internal controls [8][9]. - The Audit Committee is empowered to propose the hiring or dismissal of external auditors and to oversee the audit process [5][6]. Group 2: Decision-Making Procedures - The Audit Committee must have a majority agreement from its members before submitting matters to the board for review [3][4]. - The committee is required to meet at least quarterly, and decisions must be made with the presence of at least two-thirds of its members [13][14]. - The committee can invite external professionals for advice, with costs covered by the company [30]. Group 3: Reporting and Accountability - The Audit Committee is responsible for reporting to the board on the progress and quality of internal audits, as well as any significant issues discovered [6][8]. - If the committee identifies any violations of laws or regulations by directors or senior management, it must report these to the board or shareholders [9][10]. - The committee has the authority to propose the convening of temporary board or shareholder meetings if necessary [19][20]. Group 4: Internal Control and Compliance - The Audit Committee supervises the internal audit department and ensures that internal controls are effectively implemented [8][12]. - It is tasked with evaluating the effectiveness of internal controls and reporting any significant deficiencies to the board [16][17]. - The committee must ensure that any financial misconduct or major accounting errors are addressed promptly [10][11]. Group 5: Governance and Legal Compliance - The Audit Committee has the authority to check the company's finances and supervise the actions of directors and senior management [17][18]. - It can propose the dismissal of directors or senior management if they violate laws or regulations [10][11]. - The committee's rules and procedures are subject to national laws and regulations, and any conflicts will be resolved in favor of the law [15][33].

山东华鲁恒升化工股份有限公司 董事会审计委员会工作制度 （二〇二五年九月四日修订） 第一章 总则 第一条 为了提高公司治理水平，强化公司董事会决策功能，规范公司董事会审 计委员会的运作，确保董事会对经理层的有效监督，根据《中华人民共和国公司法》 《上市公司治理准则》 《公司章程》及其他有关规定，公司设置董事会审计委员会，并 制定本工作制度。 第二章 人员组成 第三条 审计委员会成员由 3 至 5 名董事组成，全部为外部董事，且独立董事占 多数，委员中至少有一名独立董事为专业会计人士。 第二条 董事会审计委员会是董事会下设的专门工作委员会，主要负责审核公司 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。 第四条 审计委员会委员由董事长、二分之一以上独立董事或者全体董事的三分 之一提名，并由董事会选举产生。 第五条 审计委员会设主任委员（召集人）一名，由独立董事委员担任，且为会 计专业人士，负责主持委员会工作；主任委员在委员内选举，并报请董事会批准产生。 第六条 审计委员会任期与董事会一致，委员任期届满，连选可以连任。期间如 有委员不再担任公司董事职务，自动失去委员资格，并由委员会根据上述第三至第五 条规 ...

General Principles - The audit committee of Ruikang Pharmaceutical Group Co., Ltd. is established to enhance the supervision of financial information, internal control, and auditing processes, ensuring effective internal oversight [1][2] - The audit committee operates independently under the board of directors, without interference from other departments or individuals [1][2] Composition of Members - The audit committee consists of three directors who are not senior management, including two independent directors, with at least one being a professional in accounting [2][3] - The chairperson of the audit committee is an independent director with accounting expertise, responsible for leading the committee's activities [2][3] Responsibilities and Powers - The main responsibilities of the audit committee include supervising external and internal audits, reviewing financial information, and ensuring compliance with laws and regulations [4][5] - The committee has the authority to propose the hiring or replacement of external auditors and to oversee the internal audit department [6][7] Meeting Procedures - The audit committee is required to hold at least one regular meeting each quarter, with additional meetings called as necessary [13][14] - Meetings can be conducted in person or through other communication methods, ensuring all members can participate effectively [14][15] Reporting and Accountability - The audit committee must report its findings and recommendations to the board of directors, and any disagreements must be disclosed with explanations [12][22] - The committee is responsible for ensuring that any identified issues, such as financial fraud or significant accounting errors, are addressed promptly [10][11]

第二条 审计委员会是董事会下设的专门委员会，行使《公司法》规定的监事 会的职权，对董事会负责，向董事会报告工作。审计委员会主要负责审核公司财务 信息及其披露、监督及评估内外部审计工作和内部控制。 第二章 人员组成 第三条 审计委员会委员由三名董事组成，且应当为不在公司担任高级管理人 员的董事，其中独立董事应当过半数，委员中至少有一名独立董事为会计专业人士。 董事会成员中的职工代表可以成为审计委员会成员。 第四条 审计委员会委员原则上须独立于公司的日常经营管理事务，所有委员 均须具有能够胜任审计委员会工作职责的专业知识和商业经验。 第五条 审计委员会委员由董事长、二分之一以上独立董事或者全体董事的三 分之一提名，并由董事会选举产生。 第六条 审计委员会设主任委员（召集人）一名，由独立董事中会计专业人士 担任，在委员内选举产生，负责主持委员会工作。 悍高集团股份有限公司董事会审计委员会工作细则 悍高集团股份有限公司 第一章 总则 第一条 为强化悍高集团股份有限公司（以下简称"公司"）董事会决策功能， 做到事前审计、专业审计，确保董事会对经理层的有效监督，完善公司治理结构， 根据《中华人民共和国公司法》（以下简称" ...

广西柳药集团股份有限公司 董事会审计委员会工作细则 （2025 年 8 月修订） 第一章 总则 第一条 为完善广西柳药集团股份有限公司（以下简称"公司"）的法人治理 结构，提高董事会科学决策水平，确保董事会对管理层的有效监督，根据《中华 人民共和国公司法》 （以下简称" 《公司法》"） 《上市公司治理准则》 《上市公司独 《上海证券交易所上市公司自律监管指引第 1 号——规范运作》 立董事管理办法》 等法律、法规和规范性文件及《广西柳药集团股份有限公司章程》 （以下简称"《公 司章程》"）等有关规定，公司设立董事会审计委员会（以下简称"审计委员会"）， 并结合公司实际情况，制定本细则。 第二条 审计委员会是董事会下设的专门委员会，行使《公司法》规定的监 事会的职权，主要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 和内部控制等职责。 第二章 人员组成 第三条 审计委员会委员由三名或者以上董事组成，其中独立董事应当过半 数，并由独立董事中会计专业人士担任召集人。审计委员会成员应当为不在公司 担任高级管理人员的董事。公司董事会成员中的职工代表可以成为审计委员会成 员。 第四条 审计委员会委员由董事长、1 ...

Core Points - The article outlines the rules and responsibilities of the Audit Committee of Guangbo Group Co., Ltd, emphasizing its role in overseeing internal and external audits, ensuring accurate financial reporting, and maintaining effective internal controls [2][5][10] Group 1: General Provisions - The Audit Committee is established to clarify its responsibilities and standardize procedures in accordance with relevant laws and regulations [2] - The committee is accountable to the Board of Directors and must submit proposals for board review [2] - Members of the Audit Committee must dedicate sufficient time and effort to fulfill their duties effectively [3] Group 2: Composition of the Committee - The Audit Committee consists of directors who are not senior management, including two independent directors, with at least one being a professional accountant [3][5] - The committee members must possess the necessary professional knowledge and experience to perform their duties [3] - The chairman of the committee is elected from among the independent directors with accounting expertise [3] Group 3: Responsibilities and Authority - The main responsibilities of the Audit Committee include supervising external audits, evaluating internal audits, reviewing financial information, and ensuring compliance with internal controls [5][6] - The committee must approve certain matters before they are submitted to the Board, such as financial reports and the hiring or dismissal of external auditors [6][11] - The committee is tasked with addressing any discrepancies in financial reports and ensuring corrective actions are taken [7][10] Group 4: Internal Audit Oversight - The Audit Committee is responsible for establishing and supervising the internal audit function, which reports directly to the committee [13][14] - The committee must ensure that internal audits are conducted regularly and that findings are reported to the Board [8][9] - Any significant issues identified during internal audits must be reported to the Shenzhen Stock Exchange [8] Group 5: Meeting Procedures - The Audit Committee is required to hold regular meetings at least quarterly, with provisions for special meetings as needed [12] - A quorum for meetings requires the presence of at least two-thirds of the members [12] - Meeting records must be maintained for a minimum of ten years, detailing attendance, discussions, and resolutions [12][14] Group 6: Implementation and Compliance - The rules take effect upon approval by the Board of Directors, and previous guidelines are rendered obsolete [15][28] - Any unresolved matters will be governed by national laws and regulations [15][29] - The Board of Directors holds the authority to interpret these rules [15][30]

Core Points - The article outlines the establishment and responsibilities of the Audit Committee of Hangzhou Iron & Steel Co., Ltd, emphasizing the importance of internal control and corporate governance [1][3][4] Group 1: Committee Structure and Composition - The Audit Committee is a permanent supervisory body of the Board, consisting of three members, including two independent directors, with at least one being a professional in accounting [1][2] - The committee members are nominated by the Chairman or a majority of independent directors and elected by the Board [2] - The term of the Audit Committee aligns with that of the Board, allowing for re-election upon term expiration [2] Group 2: Responsibilities and Authority - The Audit Committee is responsible for reviewing financial information, supervising internal and external audits, and ensuring the accuracy of financial reports [3][4] - It has the authority to approve significant financial disclosures, hire or dismiss external auditors, and oversee internal audit functions [3][4] - The committee must report any violations by directors or senior management to the Board or shareholders and can recommend dismissals for serious infractions [5][6] Group 3: Internal Audit and Reporting - The internal audit department reports directly to the Audit Committee and is responsible for evaluating the effectiveness of internal controls and compliance with regulations [6][7] - The Audit Committee must review internal audit reports and ensure that corrective actions are taken for identified deficiencies [7][8] - The committee is tasked with monitoring the use of raised funds and ensuring compliance with cash dividend policies [8][9] Group 4: Meeting Procedures and Disclosure - The Audit Committee is required to hold regular meetings at least quarterly, with provisions for special meetings as needed [11][12] - Meeting decisions must be documented and reported to the Board, ensuring transparency and accountability [12][13] - The committee must disclose its annual performance and any significant issues to the stock exchange, maintaining compliance with regulatory standards [13][14]

广东拓斯达科技股份有限公司 第四条 公司审计部对审计委员会负责，向审计委员会报告工作。 审计部负责处理审计委员会的日常事务，包括日常工作联络和审计委员会会 议的组织筹备等。 第二章 成员及召集人 第五条 审计委员会成员（以下简称"委员"）为 3 名，为不在公司担任高级 管理人员的董事，其中独立董事 2 名。公司董事会成员中的职工代表可以成为审 计委员会成员。 董事会审计委员会议事规则 第一章 总则 第一条 为发挥广东拓斯达科技股份有限公司（以下简称"公司"）董事会决 策功能，确保董事会对管理层的有效监督，完善公司治理结构，根据《中华人民 共和国公司法》、《上市公司治理准则》、《深圳证券交易所创业板股票上市规则》 （以下简称《创业板上市规则》）、《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》（以下简称《规范运作指引》）等法律、法规、 规范性文件及《广东拓斯达科技股份有限公司章程》 （以下简称《公司章程》）的 有关规定，公司特设董事会审计委员会（以下简称"审计委员会"），并制定本规 则。 第二条 公司董事会设置审计委员会，行使《公司法》规定的监事会的职 权。 第三条 审计委员会对董事会 ...

北矿科技股份有限公司 董事会审计委员会工作细则 （2025 年 8 月） 第一章 总则 第一条 为强化董事会决策功能，确保董事会对经理层的有效监督，完善公司治 理结构，规范公司董事会审计委员会的运作，根据《中华人民共和国公司法》（以下 简称"《公司法》"）《上市公司治理准则》《上市公司独立董事管理办法》《国有 企业、上市公司选聘会计师事务所管理办法》《上海证券交易所股票上市规则》《上 海证券交易所上市公司自律监管指引第 1 号—规范运作》等有关法律法规和规范性文 件以及《北矿科技股份有限公司章程》（以下简称"《公司章程》"）的有关规定， 公司设立董事会审计委员会（以下简称"审计委员会"），并制定本工作细则。 第六条 审计委员会委员由董事长、二分之一以上独立董事或者全体董事的三分 之一以上提名，并由董事会选举产生。 第七条 审计委员会全部成员应具有能够胜任审计委员会工作职责的专业知识和 经验。 第八条 审计委员会设主任委员（召集人）一名，由独立董事委员担任，负责主 持委员会工作；主任委员经董事会批准产生；主任委员（召集人）须为会计专业人士。 第九条 审计委员会委员任期与董事会任期一致。委员任期届满，连选可以连任 ...

中矿资源集团股份有限公司 董事会审计委员会工作细则（2025 年 8 月修订） 第一章 总则 第一条 为强化中矿资源集团股份有限公司（以下简称"本公司"或"公司"） 董事会决策功能，实现对公司财务收支和各项经营活动的有效监督，充分发挥公 司内部控制制度的独立性、有效性，保护全体股东及利益相关者的权益，根据《中 华人民共和国公司法》（以下简称"《公司法》"）《上市公司治理准则》《深 圳证券交易所上市公司自律监管指引第 1 号——主板上市公司规范运作》等有关 法律、法规、规章、规范性文件和《中矿资源集团股份有限公司章程》（以下简 称"《公司章程》"）的有关规定，公司设置董事会审计委员会（以下简称"审 计委员会"或"委员会"）。为确保审计委员会规范、高效地开展工作，公司董 事会特制订本细则。 第二条 审计委员会是董事会下设的负责公司内、外部审计的沟通、监督和 核查工作的专门机构。 第三条 审计委员会根据《公司章程》和本工作细则规定的职责范围履行职 责，独立工作，不受公司其他部门干涉。 第二章 人员构成 第四条 审计委员会由三名董事组成，为不在公司担任高级管理人员的董 事，独立董事 2 名，应过半数，其中至少应有一名 ...