Core Points - The document outlines the annual work regulations for the Audit Committee of Tianhong Digital Commerce Co., Ltd, aimed at enhancing corporate governance and internal control [2][3] - The regulations emphasize the importance of the Audit Committee's role in supervising the preparation and disclosure of the annual report to improve information disclosure quality and protect shareholders' rights, especially for minority shareholders [3] Section Summaries General Principles - The purpose of the regulations is to strengthen the company's governance, improve internal control, and ensure the Audit Committee effectively supervises the annual report preparation and disclosure [3] - Audit Committee members are required to diligently fulfill their responsibilities in accordance with relevant laws and regulations [3] Work Regulations - Prior to the annual audit, the Audit Committee must communicate with the auditing firm regarding the audit plan, team composition, risk assessment, and key audit focus areas [3][4] - After the fiscal year ends, the management must report to the Audit Committee on the company's operational status and significant events [4] - The Audit Committee should coordinate with the auditing firm to ensure timely submission of the audit report while maintaining audit quality [6] - Following the annual audit, the Audit Committee votes on the financial audit report and submits it to the Board for review, along with a report on the auditing firm's performance [7] - The Audit Committee must pay special attention to any changes in the auditing firm and evaluate the quality of both the previous and new firms before making a decision [7] - The company secretary is responsible for facilitating communication between the Audit Committee, the auditing firm, and the management [9] - During the annual report preparation, Audit Committee members and related personnel are obligated to maintain confidentiality and prevent insider trading [10][11] Supplementary Provisions - Any matters not covered by these regulations or conflicting with future laws or the company's articles of association will be governed by relevant laws and regulations [9] - The Board is responsible for revising and interpreting these regulations, which take effect upon approval [9]

Core Points - The document outlines the annual audit committee work system for Beijing Hai New Energy Technology Co., Ltd, aimed at enhancing corporate governance and protecting shareholder interests [1][2] - The audit committee is responsible for overseeing the external audit process, ensuring the integrity of financial reports, and evaluating internal controls [3][4] Group 1 - The audit committee will coordinate with the accounting firm to determine the timeline for the annual financial report audit [1] - The committee must ensure that the external audit firm submits the audit report within the agreed timeframe and document the follow-up process [2] - The committee is tasked with reviewing the financial reports for accuracy and completeness, focusing on potential fraud or misstatements [2][3] Group 2 - The audit committee will recommend the appointment or replacement of external auditors and review their fees and contracts, free from undue influence [2] - After the completion of the annual audit report, the committee will hold a meeting to vote on the report and submit it to the board for approval [2] - The committee must disclose any changes in the auditing firm during the audit period and ensure proper evaluation of the reasons for such changes [2][3] Group 3 - The audit committee will guide the internal control review process and assess the effectiveness of internal controls based on submitted reports [3] - The internal control self-assessment report must include various elements, such as the board's declaration of the report's authenticity and details on any identified deficiencies [3] - The committee members are obligated to maintain confidentiality during the report preparation and review process [4]

第二章 人员组成 第三条 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。审计委 员会由三名董事组成，其中两名独立董事且至少有一名独立董事为会计专业人士。 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 三分之一以上提名，并由董事会选举产生。审计委员会成员应当具备履行审计委 员会工作职责的专业知识和经验。 深圳市超频三科技股份有限公司 董事会审计委员会工作细则 深圳市超频三科技股份有限公司 董事会审计委员会工作细则 第一章 总则 第一条 为完善深圳市超频三科技股份有限公司（以下简称"公司"）治理 结构，健全公司内控制度，促进公司规范、稳健、持续发展，强化董事会决策功 能，确保董事会对经营层的有效监督，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》《上市公司独立董事管理办法》等 有关法律法规、规范性文件及《深圳市超频三科技股份有限公司章程》（以下简 称"《公司章程》"）的规定，公司设立董事会审计委员会，并制订本细则。 第二条 审计委员会是董事会按照《公司章程》设立的专门工作机构，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 ...

第一章 总则 第一条 为强化国药集团药业股份有限公司（以下简称"公司"）董事会决 策功能，提高内部控制能力，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"《公司法》"）《上市公司治 理准则》《上市公司独立董事管理办法》《上海证券交易所上市公司自律监管指 引第1号—规范运作》《公司章程》及其他有关规定，公司设立董事会审计委员 会，行使《公司法》规定的监事会的职权，并制定本实施细则。 国药集团药业股份有限公司 董事会审计委员会实施细则 （经公司2025年7月31日第八届董事会第二十七次会议审议通过） 第二条 董事会审计委员会是董事会按照《公司章程》设立的专门工作机构， 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， 向董事会报告工作并对董事会负责。 第二章 人员组成 第三条 审计委员会委员由五名董事组成，审计委员会委员应当为不在本公 司担任高级管理人员的董事，其中独立董事应过半数，且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具备履行审计委员会工作职责的专业知识和经验。 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 ...

河南省力量钻石股份有限公司 审计委员会工作细则 第一章 总 则 第一条 为充分发挥河南省力量钻石股份有限公司（以下称"公司"）董事会 决策功能，做到事前审计、专业审计，确保董事会对公司财务信息的充分掌握和 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 2 号——创业板上市公司规范运作》、《河南省力量钻石股份有限公 司章程》（以下称"《公司章程》"）、《河南省力量钻石股份有限公司董事会议 事规则》及其他有关法律、法规、规范性文件的规定，公司特设立董事会审计委 员会（以下称"审计委员会"），并制定本工作细则。 第二条 审计委员会是董事会设立的专门工作机构，对董事会负责。 第二章 人员组成 第三条 审计委员会成员由 3 名董事组成，审计委员会成员为不在公司担任 高级管理人员的董事，其中应包括 2 名以上的独立董事。委员中至少有 1 名独立 董事为会计专业人士，并由独立董事中会计专业人士担任召集人。 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三分之一以 上的董事提名，并由董事会选举产生。 第五 ...

Core Viewpoint - The audit report indicates that Tianrun Industrial Technology Co., Ltd. is in the process of acquiring 100% equity of Shandong Altai Auto Parts Co., Ltd., and the financial statements for the periods ending December 31, 2024, and March 31, 2025, have been prepared accordingly [1][2]. Financial Overview - Shandong Altai Auto Parts Co., Ltd. has a registered capital of 29.601892 million USD and operates in the manufacturing and wholesale of auto parts and accessories [2]. - The financial statements include balance sheets, profit and loss statements, cash flow statements, and changes in equity for the specified periods [2][3]. Financial Position - As of March 31, 2025, the bank deposits of the company were reported at 1,138,491.77, a significant decrease from 5,397,567.81 as of December 31, 2024 [4]. - The company has made provisions for bad debts amounting to 270,763,451.40, with a provision ratio of 2.26% [6]. Asset and Liability Details - The total assets and liabilities are detailed in the financial statements, with specific attention to the provisions for bad debts and inventory valuation [3][12]. - The company has a total of 81,845,702.20 in inventory, with a provision for inventory impairment of 36,303,403.12 [9][12]. Restricted Assets - Fixed assets amounting to 233,659,210.78 are used as collateral for bank loans, indicating a significant reliance on external financing [14]. - The total restricted assets, including intangible assets, are valued at 251,770,875.78 [14].

Audit Opinion - The audit report concludes that the financial statements of 聚灿光电科技股份有限公司 (Juzan Optoelectronics) fairly present its financial position as of June 30, 2025, in accordance with accounting standards [1]. Key Audit Matters - **Accounts Receivable Provision for Bad Debts**: As of June 30, 2025, the accounts receivable balance is significant due to potential uncollectibility, making the provision for bad debts a key audit matter. The audit procedures included evaluating internal controls, analyzing the reasonableness of accounting estimates, and confirming the accuracy of accounts receivable [1]. - **Revenue Recognition**: The company reported revenue of approximately RMB 657.8 million for the first half of 2025, primarily from domestic sales. Revenue recognition is identified as a key audit matter due to the inherent risk of management manipulating revenue recognition to meet targets. The audit involved assessing internal controls, reviewing sales contracts, and performing cutoff tests [1]. Financial Performance - For the first half of 2025, the total operating revenue was approximately RMB 1.59 billion, a decrease from RMB 2.76 billion in the same period of 2024. The main operating income from LED chips and epitaxial wafers was approximately RMB 1.46 billion, down from RMB 2.54 billion year-on-year [6][7]. - The net profit for the first half of 2025 was approximately RMB 116.97 million, compared to RMB 195.59 million in the same period of 2024, indicating a decline in profitability [7][8]. Financial Position - As of June 30, 2025, total assets amounted to approximately RMB 4.8 billion, an increase from RMB 4.63 billion at the end of 2024. Total liabilities were also higher, reflecting changes in the company's financial structure [6][8]. - The company reported cash and cash equivalents of approximately RMB 324.54 million at the end of June 2025, down from RMB 389.32 million at the end of 2024, indicating a decrease in liquidity [7][8]. Cash Flow Analysis - The net cash flow from operating activities for the first half of 2025 was approximately RMB 397.05 million, a decrease from RMB 524.49 million in the same period of 2024. This decline reflects reduced cash inflows from sales [7]. - Cash flow from investing activities showed a net outflow of approximately RMB 206.55 million, contrasting with a net inflow of RMB 39.83 million in the previous year, indicating increased investment expenditures [7]. Shareholder Equity - The total equity attributable to shareholders was approximately RMB 2.75 billion as of June 30, 2025, compared to RMB 2.72 billion at the end of 2024, reflecting a slight increase in shareholder value [6][8].

Core Viewpoint - The article outlines the implementation details of the Audit Committee of Shanghai Sanmao Enterprise (Group) Co., Ltd., emphasizing its role in enhancing corporate governance, ensuring effective supervision of management, and maintaining the integrity of financial reporting [2][3]. Group 1: General Provisions - The Audit Committee is established to strengthen the decision-making function of the board and ensure effective oversight of the management [2]. - The committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [2][3]. - Members of the Audit Committee must possess the necessary professional knowledge and experience to fulfill their responsibilities [2]. Group 2: Composition of the Committee - The Audit Committee consists of five directors, including three independent directors, with at least one being a professional accountant [3]. - The committee is chaired by an independent director with accounting expertise, elected by the committee members and approved by the board [3]. - The term of the Audit Committee aligns with that of the board, and members can be re-elected [3]. Group 3: Responsibilities and Authority - The committee is tasked with reviewing financial reports, supervising audit work, and ensuring compliance with laws and regulations [4][5]. - It must approve significant financial disclosures and the hiring or dismissal of external auditors before submission to the board [4][5]. - The committee is responsible for monitoring the integrity of financial reports and addressing any identified issues, including potential fraud or misstatements [5][6]. Group 4: Decision-Making Procedures - The Audit Committee must hold at least one regular meeting each quarter, with additional meetings called as necessary [11][12]. - A quorum requires the presence of at least two-thirds of the members, and decisions are made by a majority vote [12]. - Meeting records must be maintained for a minimum of ten years, ensuring transparency and accountability [12]. Group 5: Information Disclosure - The company is required to disclose the composition and professional background of the Audit Committee members [38]. - Annual reports must include the committee's performance and meeting activities, ensuring stakeholders are informed [39]. - Any significant issues identified by the committee that meet disclosure standards must be reported promptly [40].

Core Viewpoint - The audit committee of Shanghai Jinlitai Chemical Co., Ltd. has conducted an evaluation of the performance of the accounting firm for the year 2024, highlighting the appointment of Zhongxinghua Accounting Firm and the audit results, including the issuance of an audit report with a disclaimer of opinion on the financial statements and a negative opinion on internal controls [1][3]. Group 1: Basic Information of the Accounting Firm - Zhongxinghua Accounting Firm, established in 1993, is headquartered in Beijing and has 199 partners and 1,052 registered accountants as of December 31, 2024 [1]. - The firm had 522 registered accountants who signed audit reports for securities services in 2024 [1]. Group 2: Appointment Process of the Accounting Firm - The company held a series of meetings in December 2024, including the eighth board meeting and the first temporary shareholders' meeting, to approve the appointment of Zhongxinghua Accounting Firm for the 2024 financial report and internal control audit [2]. - The audit committee unanimously agreed to submit the proposal for the appointment to the board, with independent directors expressing their consent [2]. Group 3: Audit Performance of the Accounting Firm - Zhongxinghua conducted the audit in accordance with the auditing standards and communicated with the company's management regarding various aspects of the audit, including independence, audit team composition, risk assessment, and internal control [2]. - The firm issued a disclaimer of opinion on the financial statements and a negative opinion on the internal controls, along with special reports on non-operating fund occupation and related party transactions [3]. Group 4: Supervision by the Audit Committee - The audit committee reviewed the qualifications and professional capabilities of Zhongxinghua, concluding that the firm met the requirements for the annual audit and that the reasons for changing the accounting firm were appropriate [3]. - The committee emphasized the importance of timely and accurate reporting by the accounting firm and maintained effective communication throughout the audit process [5]. Group 5: Overall Evaluation - The audit committee adhered to relevant regulations and effectively supervised the accounting firm's performance, ensuring an independent and objective audit of the company's financial status and internal controls [5]. - The committee recognized Zhongxinghua's commitment to fair and objective auditing practices, reflecting good professional ethics and business quality [5].

Core Points - The implementation rules for the Audit Committee of Huawai Technology Co., Ltd. aim to enhance the decision-making function of the board and ensure effective supervision of the management team [1][2] - The Audit Committee is composed of three directors who are not senior management, with a majority being independent directors [2][3] - The Audit Committee's main responsibilities include reviewing financial information, supervising internal and external audits, and ensuring compliance with laws and regulations [5][6] Group 1: General Provisions - The Audit Committee is established to strengthen the board's decision-making and oversight capabilities [1] - The committee operates under the authority granted by the board and is responsible for submitting proposals for board review [1][2] Group 2: Composition and Qualifications - The committee must have a chairperson who is an independent director with accounting expertise [2][3] - Members must possess sufficient professional knowledge and experience to fulfill their duties effectively [2][3] Group 3: Responsibilities and Authority - The Audit Committee is responsible for reviewing financial reports, supervising audits, and ensuring the accuracy of financial disclosures [5][6] - The committee has the authority to inspect the company's finances and supervise the actions of directors and senior management [12][20] Group 4: Meeting Procedures - The Audit Committee must meet at least quarterly, with additional meetings called as necessary [16][30] - A quorum requires the presence of at least two-thirds of the members [36] Group 5: Reporting and Disclosure - The company must disclose the Audit Committee's annual performance and any significant issues identified during its oversight [50][51] - The committee's recommendations that are not adopted by the board must be disclosed along with the reasons [52]