Core Viewpoint - The establishment of the Audit Committee aims to enhance the decision-making function of the board of directors, improve the audit evaluation and supervision mechanism, and ensure effective oversight of senior management by the board [1]. Group 1: General Provisions - The Audit Committee is a specialized working body under the board of directors, responsible for reviewing financial information, supervising internal and external audits, and assisting the board in related tasks [1][2]. - The Audit Committee operates independently and is not subject to interference from other departments within the company [1]. Group 2: Composition of the Committee - The Audit Committee consists of three members appointed by the board, with a majority being independent directors who also serve as the convener [2]. - The term of the Audit Committee members aligns with that of the board, and any vacancy must be filled within 60 days [2]. Group 3: Responsibilities and Authority - The main responsibilities of the Audit Committee include supervising external audit work, reviewing financial reports, and guiding the internal audit department [4][5]. - The committee is authorized to propose the hiring or replacement of external auditors and must ensure that its recommendations are free from undue influence [5][6]. Group 4: Decision-Making Procedures - The Audit Committee must hold at least one regular meeting each quarter and can convene temporary meetings as necessary [20][21]. - Decisions made by the committee require the approval of more than half of its members [27]. Group 5: Meeting Protocols - Meeting notifications must be sent out in advance, detailing the time, location, and agenda [20][22]. - The committee's meetings can be attended by internal audit members and other invited personnel, but only committee members have voting rights [30][31]. Group 6: Conflict of Interest - Members with a direct or indirect interest in the matters discussed must disclose their relationship and abstain from voting [35][36]. - The committee must ensure that the presence of interested members does not affect the quorum required for decision-making [37]. Group 7: Miscellaneous Provisions - Any matters not covered by these rules will be governed by relevant laws and regulations, and the rules will take effect upon approval by the board [39][40].

普源精电科技股份有限公司 董事会审计委员会工作细则 （草案） （H 股发行上市后适用） 第一章 总 则 第一条 为加强普源精电科技股份有限公司（以下简称"公司"）内部监督 和风险控制，规范公司审计工作，根据《中华人民共和国公司法》 （以下简称"《公 第二条 董事会审计委员会是董事会设立的专门工作机构，主要负责指导内 部审计部门的工作、公司内外部审计的沟通、监督和核查工作。 第二章 机构及人员组成 第三条 审计委员会委员由不少于三名非执行董事组成，其中独立董事应当 占多数，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，至少有一名 成员为符合公司股票上市地证券监管规则要求专业资格的会计专业人士。召集人 应为独立董事中的会计专业人士。 第四条 公司董事长或者二分之一以上董事均有权提名委员候选人。委员经 由全体董事的过半数通过产生，选举委员的提案获得通过后，新任委员在董事会 会议结束后立即就任。 公司现任外部审计机构的合伙人在其终止成为该审计机构的合伙人之日或 不再享有该现任外部审计机构的财务利益之日（以日期较后者为准）起两年内不 得担任审计委员会委员。 第五条 审计委员会设召集人一名，由会计专业的独立董事委员 ...

常委会组成人员认为：省政府审计部门认真贯彻省委部署要求，聚焦推动全面振兴新突破三年行动 目标任务落实，依法开展2024年度省本级预算执行和其他财政收支审计工作，提出审计意见和建议，审 计工作报告内容不断丰富，审计工作质量总体较高，常委会组成人员原则同意审计工作报告。 7月23日，省十四届人大常委会第十七次会议分组审议了省政府关于2024年度省本级预算执行和其 他财政收支的审计工作报告。 常委会组成人员建议：一是加强零基预算改革落实情况的跟踪审计。审计部门要立足职能职责，强 化跟踪审计，推动省委省政府出台的零基预算改革各项举措全面落实，促进改革取得实效。二是进一步 提升审计监督的针对性和实效性。要加强非税收入的审计监督，推动提高财政收入质量。三是做好项目 全周期资金使用效益审计。加强国债和地方专项债券项目资金审计，推动项目科学管理，提高资金使用 绩效。 ...

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]

中船（邯郸）派瑞特种气体股份有限公司 专门委员会工作细则 目 录 中船（邯郸）派瑞特种气体股份有限公司 董事会战略委员会工作细则 第一章 总则 第一条 为适应公司战略发展需要，增强公司核心竞争力，确定 公司发展规划，提高业务发展水平与能力，健全投资决策程序，加强 决策科学性，提高重大决策的效益和决策的质量，完善公司治理结构， 根据《中华人民共和国公司法》《中华人民共和国证券法》《上市公 司治理准则》《上海证券交易所科创板上市公司自律监管指引第 1 号 --规范运作》等法律、法规和规范性文件以及《中船（邯郸）派瑞特 种气体股份有限公司章程》（以下简称"《公司章程》"）的有关规 定，制定本工作细则。 第二条 战略委员会是董事会下设的专门工作机构，对董事会负 责，向董事会报告工作，主要负责对公司长期发展战略和重大投资决 策、ESG 工作进行研究并提出建议。 第二章 战略委员会的设立与运行 第三条 战略委员会委员由三名董事组成，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。选举委员的提案获得通过后，新任委员在董事会会议结束后 立即就任。 第四条 战略委员会设主任委员（召集人 ...

第四条 公司董事会应当设立审计委员会，内部审计部门对董事会负责，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。审计委员会履行职责 时，公司管理层及相关部门须给予配合。 胜宏科技（惠州）股份有限公司 董事会审计委员会工作细则（草案） 胜宏科技（惠州）股份有限公司 董事会审计委员会工作细则（草案） （H股发行并上市后适用） 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》（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》《香港联合交易所有限 公司证券上市规则》（以下简称"《香港上市规则》"）《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设立的专门委员会，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， ...

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]

董事会审计委员会实施细则 王府井集团股份有限公司 （经 2025 年 7 月 23 日第十一届董事会第二十二次会议审议通过） 第—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 经理层的有效监督，完善公司治理结构，提升公司法治建设水平，根据《中华人 民共和国公司法》 《上市公司治理准则》 《上海证券交易所上市公司自律监管指引 第 1 号——规范运作》 《王府井集团股份有限公司章程》 （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按照股东会决议设立的专门工作机构， 主要负责公司内、外部审计的沟通、监督和核查工作，行使《中华人民共和国公 司法》规定的监事会职权，推进公司法治建设，指导公司法律合规管理工作。 第二章 人员组成 第三条 审计委员会成员由五至七名不在公司担任高级管理人员的董事组 成，其中独立董事不少于三名且过半数，委员中至少有一名独立董事为专业会计 人士。审计委员会成员应当具备履行审计委员会职责的专业知识和经验。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、二分 ...

延伸阅读： 提高审计监督质效 全力护航经济发展 重庆以高质量审计监督服务现代化新建设 阿坝织密审计监督网 护航救灾"生命线" 会议指出，审计在推进党的自我革命中发挥着独特作用，是党和国家监督体系的重要组成部分。审计机 关坚持党管审计不动摇，切实把党的领导落实到审计工作全过程各环节，坚决做到党的中心工作是什 么、重点工作抓什么、审计就审什么，一体推进揭示问题、规范管理、深化改革。要持续增强审计工作 的政治属性、监督属性与经济属性，做到"如臂使指、如影随形、如雷贯耳"，以强有力的审计监督推动 助推全县高质量发展。 会议强调，要提升审计质效，紧紧围绕县委、县政府中心工作，立足岗位职责，主动担当作为，要紧盯 重大决策部署、重点改革任务、财政资金管理使用、民生资金和项目、重大风险防范、权力规范运行等 领域加大审计监督力度，切实做到应审尽审、凡审必严，着力消除监督盲区和死角。 会议要求，要强化整改落实，坚持问题导向、结果导向，敢于动真碰硬，常态化做好审计整改跟踪监 督，坚持揭示问题与规范管理一体推进，针对审计发现的典型性、普遍性、倾向性问题，从体制、机 制、制度层面分析原因，提出切实可行的审计建议。要推动审计监督同其他监 ...

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].