General Provisions - The company establishes an Audit Committee to enhance and standardize its decision-making functions and ensure effective supervision of the management team [2][4] - The Audit Committee is a specialized working body of the Board of Directors, responsible for reviewing financial information and supervising internal and external audit work [2][8] Composition of the Committee - The Audit Committee consists of three directors, with at least two being independent directors and one being a professional accountant [4][6] - The members must be independent of the company's daily operations and should not hold senior management positions [4][6] Responsibilities and Authority - The main responsibilities of the Audit Committee include supervising external audit work, reviewing financial information, and evaluating internal controls [10][11] - The Committee is responsible for hiring and supervising the accounting firm and ensuring the integrity of financial reporting [11][12] Meeting Procedures - The Audit Committee must meet at least quarterly, with additional meetings called as necessary [16][17] - A quorum requires attendance of at least two-thirds of the members, and decisions are made by a majority vote [18][19] Conflict of Interest - Members with a direct or indirect interest in the matters discussed must disclose their relationship and abstain from voting [29][30] - The Committee can still proceed with discussions if the remaining members constitute a quorum [31][32] Miscellaneous Provisions - The rules become effective upon approval by the Board of Directors and are subject to relevant laws and regulations [33][34] - The Board of Directors is responsible for interpreting these rules [35]

Core Points - The establishment of the Audit Committee aims to enhance the decision-making function of the board and ensure effective supervision of the management team [1][2] - The committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [1][3] Group 1: Committee Structure - The Audit Committee consists of three directors who are not senior management, including two independent directors [2] - The chairperson of the committee must be an independent director with accounting expertise [2] - The committee's term aligns with that of the current board, and members can be re-elected [2] Group 2: Responsibilities and Authority - The committee is tasked with overseeing external audit work, proposing the hiring or replacement of external auditors, and evaluating internal audit functions [3][4] - It must review the company's financial reports and ensure their accuracy and completeness, focusing on significant accounting and auditing issues [4][5] - The committee has the authority to propose changes in accounting policies and to supervise the implementation of corrective measures for any identified issues [5][6] Group 3: Internal Audit Oversight - The committee oversees the internal audit department, which reports directly to it and is responsible for evaluating the effectiveness of internal controls [6][7] - The internal audit department must conduct checks at least biannually and report any violations or irregularities to the committee [6][8] - The committee is responsible for assessing the internal control effectiveness and reporting any significant deficiencies to the board [7][8] Group 4: Meeting Procedures - The committee is required to meet at least quarterly, with additional meetings called as necessary [10][11] - A quorum for meetings requires the presence of at least two members, and decisions must be made by a majority vote [11][12] - All meeting proceedings must be documented accurately, and records are to be maintained for ten years [12][13]

Core Points - The company establishes an Audit Committee to enhance decision-making and ensure effective supervision of the management team [1][2] - The Audit Committee consists of three directors, including two independent directors, with one being a professional accountant [2][3] - The main responsibilities of the Audit Committee include reviewing financial information, supervising internal and external audits, and evaluating internal controls [4][5] Group 1: Committee Structure - The Audit Committee is a specialized body under the Board of Directors, responsible for auditing and financial oversight [1][2] - The Chairperson of the Audit Committee is an independent director with accounting expertise [2][3] - The term of the Audit Committee members aligns with that of the Board of Directors, allowing for re-election unless disqualified [3][4] Group 2: Responsibilities and Powers - The Audit Committee supervises and evaluates the work of external auditors and internal audit functions [4][5] - It is responsible for reviewing the company's financial information and ensuring its accuracy and completeness [4][5] - The Committee must approve certain actions, such as the hiring or firing of external auditors and significant accounting policy changes, before they are submitted to the Board [4][5] Group 3: Meeting Procedures - The Audit Committee is required to meet at least quarterly, with provisions for special meetings as needed [9][12] - A quorum for meetings requires the presence of at least two-thirds of the members [12][13] - Decisions made by the Committee must be documented and reported to the Board of Directors [15][36]

Core Points - The company has established an Audit Committee to enhance decision-making and ensure effective supervision of the management team [1][2] - The Audit Committee consists of three directors, with a majority being independent directors, including at least one accounting professional [2][3] - The main responsibilities of the Audit Committee include reviewing financial information, supervising internal and external audits, and ensuring compliance with laws and regulations [3][4] Composition - The Audit Committee is composed of three directors, with two being independent directors and at least one being an accounting professional [2][3] - The committee members are nominated by the chairman or a majority of independent directors and elected by the board [2] Responsibilities - The Audit Committee is responsible for reviewing financial reports, supervising management actions, and proposing the convening of shareholder meetings when necessary [3][4] - It has the authority to recommend the hiring or dismissal of external auditors and assess the effectiveness of internal controls [3][4] Decision-Making Procedures - The internal audit department prepares necessary documentation for the Audit Committee's decisions, including financial reports and audit findings [4][5] - The committee must meet at least quarterly and requires a two-thirds attendance to hold meetings [5][6] Meeting Regulations - Meetings can be held in person or via other means, and minutes must be recorded and maintained for at least ten years [5][6] - The committee can invite external professionals for advice if necessary, with costs covered by the company [5]

Core Points - The company has established an Audit Committee to enhance decision-making and supervision of financial activities [1][3] - The Audit Committee consists of three directors, with a majority being independent directors, and is responsible for overseeing both internal and external audits [2][3] - The main responsibilities of the Audit Committee include proposing the hiring or replacement of external auditors, supervising internal audit systems, and reviewing financial information [3][4] Group 1: Committee Structure - The Audit Committee is composed of three directors, with independent directors making up more than half of the committee [2] - The term of the Audit Committee members aligns with that of the board of directors, and members can be re-elected [2] - If the number of committee members falls below two-thirds, the committee must suspend its functions until new members are appointed [2] Group 2: Responsibilities - The Audit Committee is tasked with proposing the hiring or replacement of external audit firms and ensuring their accountability to the board [3] - It supervises the implementation of internal audit systems and is responsible for communication between internal and external auditors [3][4] - The committee must review financial reports and internal control systems, ensuring compliance with laws and regulations [3][4][5] Group 3: Meeting Procedures - The Audit Committee holds regular meetings at least quarterly and can convene special meetings as needed [5][6] - A quorum for meetings requires the presence of at least two-thirds of the members [7] - Decisions made by the committee must be approved by a majority of the members present [7][8] Group 4: Documentation and Reporting - The committee is required to keep written records of meetings, including attendance and decisions made [9] - The board of directors must disclose the Audit Committee's activities in the annual work report [9] - Members of the Audit Committee are bound by confidentiality regarding company information [9]

浙江盾安人工环境股份有限公司 第一章 总 则 第一条 为强化浙江盾安人工环境股份有限公司（以下简称"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，公司特设董事会审计委员会 （以下简称"审计委员会"或"委员会"），作为负责公司内、外部审计的沟通、监督 和核查工作的专门机构，同时行使《中华人民共和国公司法》（以下简称《公司法》） 规定的监事会的职权，对董事会负责并报告工作。 第二条 为确保审计委员会规范、高效地开展工作，公司董事会根据《公司法》《上 市公司治理准则》《上市公司独立董事管理办法》《浙江盾安人工环境股份有限公司章 程》（以下简称《公司章程》）及其他有关法律、法规和规范性文件的规定，特制订本 议事规则。 第三条 审计委员会所作决议，必须遵守《公司章程》、本议事规则及其他有关法 律、法规和规范性文件的规定。 第四条 审计委员会根据《公司章程》和本议事规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 第五条 审计委员会由三名董事组成，其中独立董事两名且至少一名独立董事是会 计专业人士。委员会成员应当为不在公司担任高级管理人员的董事。 第六条 审计委员会 ...

上海凤凰企业（集团）股份有限公司 第一条 为强化上海凤凰企业（集团）股份有限公司（以下简称公司）董事 会决策功能，完善法人治理结构，健全董事会的审计评价和监督机制，确保董事 会对经理层有效监督，完善内部控制，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》 （以下简称《独 立董事办法》）和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），并制定本议事规则。 第二条 审计委员会是董事会依据相应法律法规和公司章程设立的专门机 构，主要负责公司内外部审计的沟通、监督和评价以及财务信息及其披露的审阅、 重大决策事项监督和检查工作。审计委员会对董事会负责。此外，审计委员会行 使《公司法》规定的监事会的职权。 第二章 人员组成 第三条 审计委员会由三人及以上委员组成，其中独立董事不少于二分之 一，至少有一名独立董事为会计专业人员。 董事会审计委员会议事规则 第一章 总 则 会计专业人员应当具备丰富的会计专业知识和经验，并至少符合下列条件之 一： （一）具有注册会计师资格； （二）具有会计、审计或者财务管理专业的高级职称、副教授及以上职称或 者博士 ...

山东丰元化学股份有限公司 董事会审计委员会实施细则 (2025 年 5 月) 第一章 总则 第一条 为强化山东丰元化学股份有限公司(以下简称"公司")董事会决策 功能，做到事前审计、专业审计，确保董事会对经营层的有效监督，完善公司治 理结构，根据《中华人民共和国公司法》（以下简称《公司法》）、《山东丰元 化学股份有限公司章程》（以下简称《公司章程》）及其他有关规定，公司特设 立董事会审计委员会，并制定本实施细则。 第二条 董事会审计委员会是董事会的专门工作机构，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 审计委员会成员由三名董事组成，其中二名为独立董事，委员中 至少有一名独立董事为会计专业人士，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。 第四条 审计委员会由董事长、二分之一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 审计委员会设召集人一名，由会计专业人士独立董事委员担任， 负责主持委员会工作。 第六条 审计委员会召集人负责召集和主持审计委员会会议，当审计委员 会召集人不能或无法履行职责时，由其指定一名其他委员代行其职责 ...

胜宏科技（惠州）股份有限公司 董事会审计委员会工作细则 胜宏科技（惠州）股份有限公司 董事会审计委员会工作细则 第一章 总则 第一条 为强化董事会决策功能，做到事前审计、专业审计，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》 《胜宏科技（惠州）股份有限公司章程》（以下简称《公司章程》）以及其他有关规定， 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（以下简称 "本规则"）。 第二条 审计委员会是董事会按照股东会决议设立的专门委员会，主要负责公司内、 外部审计的沟通、监督和核查工作，对董事会负责，向董事会报告工作。 第三条 审计委员会成员须保证足够的时间和精力履行委员会的工作职责，勤勉尽 责，切实有效地监督公司的外部审计，指导公司内部审计工作，促进公司建立有效的内 部控制并提供真实、准确、完整的财务报告。 第四条 公司董事会应当设立审计委员会，内部审计部门对审计委员会负责，向审 计委员会报告工作。 第五条 公司须为审计委员会提供必要的工作条件，配备专门人员或机构承担审计 委员会的工作联络、会议组织、材料准备和档案管理等日常工作。审计委 ...