Core Points - The company has established an Audit Committee to enhance the decision-making function of the Board and effectively supervise financial activities and operations [2][3] - The Audit Committee consists of three directors who are not senior management, with a majority being independent directors [4][5] - The committee is responsible for reviewing financial information, supervising internal and external audits, and assessing internal controls [6][8] Group 1: General Provisions - The Audit Committee is a specialized body under the Board, responsible for internal and external audit supervision [2][3] - The committee operates independently and is not subject to interference from other departments or individuals within the company [3] Group 2: Composition - The committee is composed of three directors, with independent directors holding a majority, and the chairperson being a qualified independent director [4][5] - The term of the committee members aligns with that of the Board, and members automatically lose their position if they cease to be directors [6] Group 3: Responsibilities and Authority - The Audit Committee has the authority to supervise and evaluate external audit work, internal audit work, and review financial reports [6][8] - The committee must report to the Board on necessary measures or improvements and can propose hiring or changing external auditors [7][8] Group 4: Meeting Procedures - The Audit Committee is required to meet at least quarterly, with additional meetings as necessary [16][17] - Meetings can be held in person or through other means, and a quorum requires the presence of at least two-thirds of the members [23][26] Group 5: Decision-Making and Documentation - Decisions made by the committee require a majority vote and must be documented, including meeting minutes and resolutions [35][36] - The committee is responsible for maintaining confidentiality regarding meeting discussions and decisions [39][40]

General Provisions - The company establishes an Audit Committee to enhance the decision-making function of the Board of Directors, ensuring effective supervision of management and improving corporate governance structure [1] - The Audit Committee is responsible for communication, supervision, and verification of internal and external audits, reporting to the Board of Directors [1][2] Composition of the Committee - The Audit Committee consists of three directors, with a majority being independent directors, including at least one accounting professional [2][3] - The committee members are nominated by the Chairman, more than half of the independent directors, or one-third of all directors, and elected by the Board [2] Responsibilities and Authority - The main responsibilities of the Audit Committee include supervising and evaluating internal and external audits, reviewing financial reports, and coordinating communication between management and auditors [4][5] - The committee has the authority to propose measures to the Board regarding necessary actions or improvements [5][6] Meeting Rules - The Audit Committee must hold at least one meeting per quarter, with provisions for temporary meetings as needed [8][9] - A quorum requires the presence of more than two-thirds of the committee members, and decisions are made by majority vote [9][10] Documentation and Confidentiality - Meeting records must be kept for ten years, and all members have a confidentiality obligation regarding the discussed matters [10][10] - The committee's proposals and voting results must be reported to the Board in written form [10]

General Overview - The company establishes an Audit Committee to enhance the decision-making function of the Board of Directors, ensuring effective supervision of the management team and improving corporate governance structure [1][2] Composition of the Audit Committee - The Audit Committee consists of three directors, with a majority being independent directors, and is chaired by an independent director with accounting expertise [2][3] - The term of the Audit Committee aligns with that of the Board of Directors, allowing for re-election upon term expiration [2] Responsibilities and Authority - The Audit Committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal control systems [3][4] - Key responsibilities include approving financial reports, assessing the performance of external auditors, and ensuring compliance with legal and regulatory requirements [4][5] Decision-Making Procedures - The Audit Committee has the authority to request necessary information from various departments and subsidiaries to fulfill its responsibilities [5][6] - Meetings are held regularly, with at least one quarterly meeting, and can be convened as needed [6][7] Meeting Protocols - Meetings require a two-thirds attendance of committee members and decisions are made by majority vote [6][7] - The committee can invite external experts or consultants to provide professional opinions during meetings [7][8] Implementation and Compliance - The working rules of the Audit Committee take effect upon approval by the Board of Directors and must comply with relevant laws and regulations [8]

重庆华森制药股份有限公司 第五条 审计委员会设主任委员（召集人）一名，必须由独立董事委员担任， 并且必须为专业会计人士。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，其中独立董事应当过半数，并由独立董事中会计专业人士担任召集人，行 使以下职权： 董事会审计委员会工作细则 第一章 总则 第一条 为完善重庆华森制药股份有限公司（以下简称"公司"）董事会的 决策程序，加强公司董事会对管理层的有效监督，完善公司治理结构，充分保护 公司和公司股东的合法权益，根据《中华人民共和国公司法》、《上市公司独立 董事管理办法》、 《重庆华森制药股份有限公司章程》 （以下简称《公司章程》）、 《重庆华森制药股份有限公司董事会议事规则》及其他有关规定，公司特设立董 事会审计委员会（以下简称"审计委员会"），并制定本工作细则。 第二条 审计委员会是董事会根据公司章程规定设立的董事会专门工作机 构，对董事会负责，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，并行使《公司法》规定的监事会的职权，负责公司内、外部审计 工作的监督、审核、沟通及协调。 第二章 审计委员会的人员组成 第三条 审计委员会由不在公司担任 ...

晶澳太阳能科技股份有限公司董事会 审计委员会工作细则 （H 股发行并上市后适用） 第一章 总则 第二章 人员组成 第三条 审计委员会成员由不少于三名董事组成，其成员必须全部为非执行 董事，其中独立董事占多数，委员中至少有一名独立非执行董事具备适当的专业 资格或具备适当的会计或相关的财务管理专长，符合公司股票上市地证券监管规 则对审计委员会财务专业人士（以下简称"会计专业人士"）的资格要求。 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。 第五条 审计委员会设主任委员（召集人）一名，由独立董事委员担任，且 该独立董事应当为会计专业人士，负责主持委员会工作；主任委员在委员内选举， 并报请董事会批准产生。 第六条 审计委员会任期与董事会一致，委员任期届满，连选可以连任。期 间如有委员不再担任公司董事职务，自动失去委员资格，并由委员会根据上述第 三至第五条规定补足委员人数。 1 第七条 审计委员会下设内部审计部门（即"审计监察委员会"）为日常办事 机构，负责日常工作联络和会议组织等工作，同时在审计委员会的授权范围内， 行使内部审计监督权，依法检查会计账目及其 ...