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雅创电子: 董事会审计委员会年报工作制度2025.8
Zheng Quan Zhi Xing· 2025-08-14 16:15
Core Viewpoint - The document outlines the annual report work system of Shanghai Yachuang Electronics Group Co., Ltd., emphasizing the responsibilities and procedures of the Audit Committee in ensuring the accuracy, completeness, and timeliness of the annual report [2][4]. Group 1: General Principles - The purpose of the work system is to enhance the corporate governance structure and internal control of the company, ensuring the Audit Committee plays a significant role in the annual report preparation [2]. - The Audit Committee is required to diligently fulfill its responsibilities in accordance with relevant laws and regulations, ensuring the integrity of the annual report [2][3]. Group 2: Audit Committee Responsibilities - The Audit Committee must coordinate with the accounting firm regarding the audit schedule and ensure compliance with the Securities Law of the People's Republic of China [3][4]. - The financial director must submit the annual audit work plan and related materials to the Audit Committee before the auditors commence their work [3]. - The Audit Committee is responsible for reviewing the financial statements prepared by the company and providing written opinions before the auditors begin their work [3][4]. Group 3: Communication and Reporting - The Audit Committee should facilitate communication with the auditors throughout the audit process and hold meetings to discuss any issues identified during the audit [3][4]. - After the audit, the Audit Committee must vote on the financial report and submit it to the board for review, along with a summary report from the accounting firm [4][5]. - The Audit Committee is tasked with evaluating the performance of the auditors and making recommendations for reappointment or replacement based on their assessment [4][5]. Group 4: Internal Control Oversight - The Audit Committee oversees internal control inspections and reviews reports submitted by the inspection department [5][6]. - If significant deficiencies or risks in internal controls are identified, the Audit Committee must report these to the board, detailing the issues and proposed remedial actions [5][6]. Group 5: Confidentiality and Documentation - Members of the Audit Committee are obligated to maintain confidentiality during the annual report preparation and review process to prevent insider trading and information leaks [6]. - All communications and suggestions related to the annual report work must be documented and signed by the involved parties for record-keeping [6].