Core Viewpoint - The eighth meeting of the 13th Municipal Audit Committee in Hangzhou focused on implementing Xi Jinping's important statements on audit work and the spirit of his inspection in Zhejiang, aiming to enhance audit supervision and support high-quality development [1][2]. Group 1: Audit Work and Responsibilities - The Municipal Audit Committee has made significant progress in economic supervision, safeguarding livelihoods, and promoting reforms in line with central and provincial directives [1]. - Emphasis was placed on strengthening the supervision of policy execution, financial funds, and the operation of power, while ensuring comprehensive audit responsibilities are fulfilled [1][2]. Group 2: Strategic Focus Areas - The committee aims to enhance audit supervision capabilities in key areas such as major project construction, decision-making, risk prevention, and improving public welfare [2]. - There is a commitment to deepen the audit supervision of state-owned enterprises and capital, ensuring high-quality audits support high-quality development [2]. Group 3: Improvement and Development - The initiative of "scientific and normative enhancement year" will be adopted to prioritize quality and deepen digital empowerment in audit processes [2]. - The committee plans to implement a clear responsibility for rectification, ensuring that audit results translate into governance effectiveness [2]. Group 4: Capacity Building - Strengthening the internal construction of audit institutions is seen as a foundational project, with a focus on professional development and building a reliable audit team [2].

General Principles - The purpose of the audit committee is to enhance the supervision of the company's financial information, internal control, and auditing processes, establishing a robust internal supervision mechanism [1] - The company must provide necessary working conditions and resources for the audit committee, ensuring that management and relevant departments cooperate with the committee's duties [1][2] Composition and Qualifications - The audit committee is composed of members elected by the board of directors, including employee representatives [1][2] - Members must possess professional knowledge, experience, and integrity to effectively supervise and evaluate internal and external audit work [2] Responsibilities and Authority - The audit committee is responsible for recommending the hiring or replacement of external auditors and reviewing their fees and terms without undue influence from major shareholders or management [3][5] - It supervises and evaluates the internal audit work, ensuring that internal auditors report significant issues directly to the committee [4][6] - The committee reviews the company's financial reports, focusing on the accuracy and completeness of financial information and addressing any potential fraud or misstatements [4][5] Oversight of Auditors - The audit committee oversees the hiring of external auditors and evaluates their performance, ensuring compliance with industry standards [5][6] - It is tasked with guiding internal audit institutions in conducting checks and evaluations of internal controls and risk management [6][7] Meeting Procedures - The audit committee must hold at least one regular meeting each quarter and can convene additional meetings as necessary [9][10] - Decisions require a majority vote from committee members, and members with conflicts of interest must recuse themselves from discussions [10][11] Reporting and Documentation - The audit committee is required to report its annual performance and activities alongside the company's annual report [2][4] - Meeting records and related documents must be accurately maintained for a period of ten years [11][12]

Core Points - The company establishes an audit committee to enhance internal control and governance structure [1] - The audit committee consists of three directors, with a majority being independent directors, including at least one accounting professional [3][4] - The audit committee is responsible for supervising internal and external audits, evaluating financial information, and ensuring compliance with laws and regulations [5][6] Group 1: Audit Committee Structure - The audit committee is a specialized committee under the board of directors, responsible for overseeing internal and external audits [1] - The committee members must dedicate sufficient time and effort to fulfill their responsibilities effectively [1] - The committee is required to have a chairperson who is an independent director with accounting expertise [3] Group 2: Responsibilities and Powers - The audit committee's main responsibilities include supervising external audit work, evaluating internal audit processes, and reviewing financial disclosures [5][6] - The committee has the authority to propose the hiring or replacement of external auditors and to review financial reports for accuracy and completeness [10][12] - The committee must report any violations of laws or regulations by directors or senior management to the board [16] Group 3: Meeting Procedures - The audit committee must hold at least one regular meeting each quarter, with additional meetings as necessary [10] - A quorum for meetings requires the presence of at least two-thirds of the members [10] - Meeting records must be kept, and all members are bound by confidentiality regarding the discussed matters [29]

General Overview - The implementation rules for the Audit Committee of Phoenix Optical Co., Ltd. have been revised in 2025 to clarify the responsibilities and operational norms of the committee, ensuring compliance with relevant laws and regulations [1][2]. Composition of the Audit Committee - The Audit Committee consists of three directors appointed by the Board, including two independent directors, with at least one being a professional in accounting [4]. - The committee's members must possess the necessary professional knowledge and business experience to fulfill their responsibilities [5]. - The committee is led by a chairperson who is an independent director with accounting expertise [6]. Responsibilities and Authority - The main responsibilities of the Audit Committee include supervising and evaluating external and internal audit work, proposing the hiring or replacement of external audit firms, and ensuring effective internal controls and accurate financial reporting [3][10]. - The committee must approve certain matters, such as financial report disclosures and significant accounting policy changes, before submission to the Board [9][10]. - The committee is tasked with reviewing the company's financial reports for accuracy and completeness, focusing on significant accounting issues and potential fraud [12]. Meeting Procedures - The Audit Committee is required to hold regular meetings at least quarterly, with provisions for special meetings as needed [16]. - A quorum for meetings requires the presence of at least two-thirds of the committee members, and decisions must be made by a majority vote [17][19]. - Meetings can be conducted in person or via other communication methods, ensuring all members can participate effectively [18]. Information Disclosure - The company must disclose the composition and professional background of the Audit Committee members, as well as their performance in fulfilling their duties [25][26]. - Any significant issues identified by the committee that meet disclosure standards must be reported promptly [27][28]. Implementation and Amendments - The implementation rules take effect upon approval by the Board and will be amended as necessary to comply with future laws and regulations [30][31].

Core Points - The meeting emphasized the importance of implementing Xi Jinping's directives on audit work, focusing on political leadership and enhancing audit supervision effectiveness [1][4] - The audit agencies have played a positive role in promoting economic development, policy implementation, and revealing risks, while acknowledging existing shortcomings [4] - There is a strong focus on auditing policy execution, financial fund supervision, and key reform initiatives to ensure compliance and address issues effectively [4][5] Group 1 - The meeting highlighted the need for all levels of government to recognize the political attributes and functions of audit supervision [4] - Emphasis was placed on tightening the audit of major policies and projects, including the "three high grounds" and global R&D center city construction [4] - The meeting called for a focus on public service areas such as education, healthcare, employment, and housing through special audits [4] Group 2 - The meeting stressed the importance of accountability and the need for a coordinated approach to problem identification and audit rectification [5] - Audit agencies are expected to adhere to higher standards and strengthen political leadership while improving their capabilities [5] - Local party committees are urged to enhance leadership over audit work and ensure that audit findings are addressed effectively [5]

Core Points - The document outlines the rules for the Risk Management and Audit Committee of Guorui Technology Co., Ltd, aiming to enhance corporate governance and decision-making processes [1][2]. Group 1: General Provisions - The committee is established to review financial information, supervise internal and external audits, and ensure effective risk management [1]. - The company provides necessary working conditions for the committee, with management and relevant departments cooperating to support its functions [1]. Group 2: Composition of the Committee - The committee consists of at least three directors who are not senior management, appointed by the board [2]. - A majority of the committee members must be independent directors, with at least one having professional accounting experience [2][3]. Group 3: Responsibilities and Authority - The committee's responsibilities include supervising external audits, evaluating risk management, reviewing financial disclosures, and ensuring internal controls are effective [3][4]. - The committee must approve significant financial reports and the hiring or dismissal of external auditors before submission to the board [4][5]. Group 4: Meeting Procedures - The committee is required to meet at least quarterly, with provisions for special meetings as needed [8][9]. - Meeting records must be maintained for at least ten years, and all attendees are bound by confidentiality obligations [9][10]. Group 5: Disclosure Requirements - The company must disclose the composition and professional background of the committee members, as well as its annual performance [10][11]. - Any significant issues identified by the committee that meet disclosure standards must be reported promptly [11].

Core Points - The article outlines the establishment and operational rules of the Audit Committee of Gravity Media Co., Ltd, aimed at enhancing the decision-making capabilities of the board and ensuring effective supervision of financial and operational activities [1][2]. Group 1: General Provisions - The Audit Committee is established to strengthen the board's decision-making function and ensure effective supervision of financial and operational activities [1]. - The committee is responsible for communication, supervision, and verification of internal and external audits [2]. Group 2: Composition of the Committee - The Audit Committee consists of three directors, with independent directors making up more than half, including at least one accounting professional [3][4]. - Members must possess the necessary professional knowledge and business experience to fulfill their responsibilities [3]. Group 3: Responsibilities and Authority - The committee is responsible for reviewing financial information, supervising internal and external audits, and assessing internal controls [4][5]. - It has the authority to supervise and evaluate the work of external audit firms and guide internal audit activities [5][6]. Group 4: Work Procedures - The Audit Department is responsible for daily operations and must report to the Audit Committee [9]. - The committee must hold at least one meeting per quarter and can convene additional meetings as necessary [11][12]. Group 5: Information Disclosure - The company must disclose the composition and professional background of the Audit Committee members [13][14]. - Significant issues identified by the committee that meet disclosure standards must be reported promptly [13][14]. Group 6: Annual Report Procedures - The Audit Committee must collaborate with external auditors during the annual report preparation and ensure compliance with relevant regulations [15][16]. - The committee is responsible for evaluating the performance of the external auditors and making recommendations for their reappointment or replacement [16].

Core Insights - The audit in Hainan Province completed 107 projects last year, focusing on various aspects such as policy implementation, financial performance, major project construction, and risk prevention, resulting in the identification of 44.28 billion yuan in irregularities and the establishment of 139 regulatory measures [1][2] Group 1: Audit Achievements - Hainan's audit efforts were aligned with the goal of supporting the Hainan Free Trade Port's closure operations, emphasizing the importance of economic order and healthy development [1] - The audit revealed significant issues in fiscal management at both provincial and municipal levels, indicating a need for improved fund allocation and performance [2] Group 2: Future Audit Focus - In 2024, Hainan plans to enhance audit resources at the grassroots level, targeting micro-corruption and ensuring equitable access to public services for citizens [1][2] - The audit will prioritize safeguarding public welfare and addressing issues related to financial discipline, aiming to ensure that benefits from the Free Trade Port development are fairly distributed [2]

8月14日，市委审计委员会召开会议，深入学习贯彻习近平总书记关于审计工作的重要论述，传达 学习中央和省委有关会议精神，听取工作汇报，审议有关文件，研究部署下一步重点任务。 省委常委、市委书记、委员会主任方红卫主持并讲话。市长、委员会副主任叶牛平，市委常委、委 员会副主任王晓江出席。 方红卫指出，今年以来，全市各级审计机关认真贯彻落实党中央对审计工作的部署要求，紧紧围绕 全市发展大局，在促进经济健康发展、规范权力运行、防范化解风险等方面发挥了重要作用。要持续深 入学习贯彻习近平总书记关于审计工作的重要论述，把准审计职能定位，提升审计监督质效，以高质量 审计监督护航经济社会高质量发展。 方红卫强调，要加强党对审计工作的全面领导，持续巩固深化审计管理体制改革成果，加快构建集 中统一、全面覆盖、权威高效的审计监督体系，把党的领导贯穿审计监督全过程各环节，牢牢把握审计 工作的正确方向。要进一步拓展审计监督的广度和深度，聚焦重大决策部署落地落实、保障和改善民 生、防范化解重大风险、反腐治乱抓审计，做到中心工作推进到哪里，审计监督就跟进到哪里。要做好 审计监督"下半篇文章"，压实被审计单位主体责任、行业主管部门监管责任、审 ...

广东光华科技股份有限公司 第一章 总则 第一条 为确保公司合规经营，强化广东光华科技股份有限公司（以下简称 "公司"）董事会的决策功能，做到事前审计、专业审计，确保董事会对经理层 的有效监督，完善公司法人治理结构，根据《中华人民共和国公司法》、《上市 公司治理准则》、《上市公司独立董事管理办法》、《广东光华科技股份有限公 司章程》及其他有关规定，公司特设立董事会审计委员会，并制定本工作制度。 第二条 董事会审计委员会是董事会内设的专门工作机构，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 审计委员会委员至少由三名不在公司担任高级管理人员的董事组成， 其中，独立董事应当占半数以上并担任召集人，且至少有 1 名独立董事为会计专 业人士。 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。 内部审计部门应当保持独立性，不得置于财务部门的领导之下，或者与财务 部门合署办公。 第三章 职责权限 第七条 审计委员会行使下列职权： （一）披露财务会计报告及定期报告中的财务信息、内部控制评价报告； 第八条 审计委员会负责审核公司 ...