另外，公告显示，公司目前被立案调查，可能会面临100万元以上1000万元以下行政处罚，公司尚未对 该事项计提预计负债，如补提上述预计负债可能导致净利润为负。年审会计师认为若立案调查结果最终 认定公司存在信息披露违法违规或其他重大违规行为，则2025年度相关财务数据的真实性、公允性将受 到报告使用者质疑，当前基于管理层提供资料所作的基于内部控制的预判可能失效，处罚相关情况将可 能会对年报审计机构出具的审计报告意见类型产生影响。 北京商报讯（记者 王蔓蕾）2月10日，上交所官网显示，对*ST沪科（600608）下发监管工作函，处理 事由为"关于上海宽频科技股份有限公司2025年业绩预告相关事项"，涉及对象包括上市公司、董事、高 级管理人员、中介机构及其相关人员。 此前，*ST沪科于1月30日晚间披露关于2025年度业绩预告暨风险提示的公告，公司预计2025年度扣非 后归属净利润为28万元到42万元，年审会计师仍需对本期开展的花卉类业务的商业实质、独立性及可持 续性进一步穿透验证。截至公告披露日，年审会计师尚不能完全确定公司利润总额、归属净利润或者扣 非后归属净利润孰低者是否为正值且预计将消除退市指标影响的情况。 ...

Group 1 - The Xinjiang Securities Regulatory Bureau held an annual audit supervision meeting, emphasizing the importance of information disclosure in the capital market as a "lifeline" [1] - Over 200 participants from nearly 30 audit firms attended the meeting, highlighting the involvement of key partners and auditors in the region [1] - The meeting pointed out that there are frequent violations in financial information disclosure among listed companies in Xinjiang, indicating a lack of awareness and quality in information disclosure [1] Group 2 - The meeting reported on audit failure cases from Yongtuo Accounting Firm, identifying five key areas for focus in the 2025 annual report audits: revenue costs, asset impairment, unconventional transactions, government subsidies, and fund occupation [2] - The Xinjiang Securities Regulatory Bureau called for accounting firms to uphold their reputation, adhere to professional ethics, and strengthen quality management in annual report audits [2] - Auditors are encouraged to proactively report any discovered violations to regulatory authorities, playing a crucial role in enhancing the quality of annual report disclosures and protecting investor rights [2]

General Principles - The regulation aims to enhance the internal control system, improve the quality of information disclosure, and strengthen the monitoring of annual report preparation and disclosure by the Audit Committee [1][2] - Audit Committee members are required to diligently perform their duties in accordance with relevant laws and regulations, ensuring the overall interests of the company are maintained [1][2] Responsibilities of the Audit Committee - The Audit Committee is responsible for initiating the selection of the annual report auditing firm, reviewing selection documents, and supervising the selection process [2][3] - It must assess the independence and professionalism of the auditing firm, particularly regarding the impact of non-audit services on independence [2][3] - The Committee is tasked with submitting recommendations for hiring or replacing the auditing firm and its fees to the Board after prior research by the Party Committee [2][3] - Regular communication with the auditing firm regarding the audit scope, plan, methods, and significant findings is required [2][3] - The Committee must coordinate the timing of the audit work with the auditing firm and guide the internal audit department [2][3] Communication and Reporting - The Audit Committee is required to submit an evaluation report on the performance of the auditing firm and its supervisory responsibilities to the Board at least annually [2][3] - A separate communication meeting with the auditing firm, without management present, must be held at least once a year [2][3] Internal Control Evaluation - The Audit Committee must evaluate the establishment and implementation of internal control systems related to financial reporting and disclose findings in an internal control evaluation report [5][6] - The report should include the effectiveness of internal controls, any significant risks, and corrective measures for identified deficiencies [5][6] Appointment of Auditing Firms - The Audit Committee votes on the annual financial report and submits the decision to the Board for approval, along with a summary report on the auditing firm's performance [3][4] - The Committee must focus on any changes in the auditing firm during the audit period and ensure proper evaluation of both the previous and new firms [3][4] Confidentiality and Compliance - Members of the Audit Committee are obligated to maintain confidentiality and prevent insider trading or other illegal activities during the report preparation and auditing period [4][6]

Core Viewpoint - The company has established a set of regulations to enhance its governance, improve internal control, and ensure high-quality information disclosure, particularly to protect the rights of all shareholders, especially minority shareholders [1]. Group 1: Governance and Oversight - The audit committee is responsible for overseeing the preparation and disclosure of the annual report, ensuring compliance with relevant laws and regulations [1]. - Audit committee members are required to actively participate in training organized by regulatory bodies to stay updated on annual report requirements [1][2]. - The audit committee must communicate with the auditing firm regarding the audit plan, team composition, risk assessment, and key audit areas before the audit begins [2]. Group 2: Reporting and Communication - After the fiscal year ends, the management must report the company's operational status and significant developments to the audit committee [2]. - The audit committee is tasked with reviewing the financial statements prepared by the company before the auditors commence their work and providing written opinions [2][3]. - The audit committee must meet with the auditors to discuss any issues identified during the audit process before the final audit opinion is issued [2][3]. Group 3: Audit Committee Responsibilities - The audit committee must ensure that the financial reports and internal control evaluations are approved by a majority of its members before submission to the board [3]. - The committee should remain vigilant regarding changes in the auditing firm, especially if there are multiple changes within a short period or if the proposed firm has a history of quality issues [3]. - The designated board secretary is responsible for facilitating communication between the audit committee, the auditing firm, and the management [4]. Group 4: Confidentiality and Compliance - Audit committee members are obligated to maintain confidentiality during the annual report preparation and review process to prevent insider trading and information leaks [5]. - During the annual report period, committee members are prohibited from trading the company's stock [5]. - The regulations will take effect upon approval by the company's board of directors and will be interpreted by the board [5].

Core Points - The document outlines the annual report work procedures of Shenzhen Tianyuan Dike Information Technology Co., Ltd, aiming to enhance governance mechanisms and internal control [1][2] - The Audit Committee is responsible for overseeing the preparation and disclosure of the annual report, ensuring compliance with relevant laws and regulations [1][2] - The company’s general manager must report to the Audit Committee on the operational and financial status within 40 days after the end of each fiscal year [1][2] Group 1 - The Audit Committee must evaluate the qualifications of the accounting firm and the annual audit accountant before hiring [2] - The committee is required to provide a comprehensive evaluation of the audit quality of the previous year's accountant before reappointing them [2][3] - In case of changing the audit firm, the committee must assess the quality of both the previous and new firms and submit their findings to the board [2][3] Group 2 - The timing of the annual financial report audit is to be determined through collaboration between the Audit Committee, financial officer, and the accounting firm [3] - The financial officer must submit the audit work plan and related materials to the Audit Committee before the audit begins [3][4] - The Audit Committee is responsible for reviewing the financial statements before the audit and must communicate with the auditors regarding the audit plan and risk assessments [3][4] Group 3 - The Audit Committee must meet with the auditors after the preliminary audit opinion to discuss any issues found during the audit [3][4] - The committee is tasked with ensuring that the audit report is submitted within the agreed timeframe and must document their follow-up actions [4][5] - The committee must vote on the audited financial report and submit it to the board for review, along with a summary report from the accounting firm [4][5] Group 4 - The company designates the board secretary to facilitate communication between the Audit Committee, accounting firm, and management [5] - Members of the Audit Committee are obligated to maintain confidentiality during the annual report preparation and must refrain from trading company stock during specified periods [5] - All communications and suggestions related to the annual report must be documented and signed by the involved parties [5]

Core Viewpoint - The document outlines the operational procedures for the Audit Committee of Guangdong Xinjingang Technology Co., Ltd. regarding the preparation and disclosure of the annual report, emphasizing the importance of internal controls and compliance with relevant regulations [1][5]. Group 1: Audit Committee Responsibilities - The Audit Committee is responsible for overseeing the preparation and disclosure of the annual report, ensuring compliance with laws and regulations, and protecting the overall interests of the company [1][2]. - The committee must evaluate the qualifications of the accounting firm and the auditors proposed for the annual audit, ensuring they meet the necessary regulatory requirements [3][4]. - In the event of changing the auditing firm, the committee must assess the quality of both the outgoing and incoming firms and provide a written record of their evaluations [2][3]. Group 2: Communication and Reporting - The management must report the company's operational and financial status to the Audit Committee, which will conduct on-site investigations of significant issues [3][4]. - The Audit Committee is tasked with coordinating the audit schedule with the accounting firm and ensuring effective communication between all parties involved [3][4]. - After the audit, the committee must review the financial reports and submit a summary report to the board, including recommendations for the reappointment or replacement of the auditing firm [4][5]. Group 3: Confidentiality and Compliance - Members of the Audit Committee are obligated to maintain confidentiality during the annual report preparation and must avoid insider trading during specified periods [5]. - All communications and evaluations related to the annual report must be documented and signed by the involved parties for record-keeping [5][6]. - The procedures outlined in the document must comply with existing laws and regulations, and any inconsistencies will require amendments to the operational guidelines [6][7].

Core Viewpoint - Jiangsu Cable intends to reappoint Zhongxinghua Accounting Firm as its auditor for the 2025 annual report and internal control audit, emphasizing the firm's qualifications and experience in providing audit services for listed companies [1][5]. Group 1: Accounting Firm Information - The proposed accounting firm is Zhongxinghua Accounting Firm (Special General Partnership), established in 1993, with a registered address in Beijing [1]. - As of the end of the last fiscal year, Zhongxinghua had 199 partners and 1,052 registered accountants, with 522 having signed audit reports for securities services [1]. - The firm's audited total revenue for the last year was 2,033.38 million yuan, with audit business revenue of 1,547.20 million yuan and securities business revenue of 332.20 million yuan [1][2]. - Zhongxinghua served 169 listed company clients in the last year, with major industries including manufacturing, information transmission, software and IT services, wholesale and retail, real estate, and mining [1]. Group 2: Audit Fees and Procedures - The total audit fee for Jiangsu Cable in 2025 is set at 1.91 million yuan (including tax), with 1.70 million yuan for the financial statement audit and 0.22 million yuan for the internal control audit [4]. - The pricing principle for audit fees is based on the responsibilities and professional services required, considering the experience and level of participating staff and the time invested [5]. - The proposal to reappoint the accounting firm was approved by the company's audit committee and the board of directors, with a unanimous vote of 9 in favor [5].