Core Points - The article outlines the work regulations of the Audit Committee of Tangshan Port Group Co., Ltd. to enhance corporate governance and internal control [2][3] - The Audit Committee is responsible for overseeing the preparation and disclosure of the annual report, ensuring compliance with relevant laws and regulations [2][3] - Confidentiality obligations are emphasized for committee members during the annual report preparation and review process [2][3] Section 1: General Provisions - The purpose of the work regulations is to promote standardized operations and improve the governance mechanism of the company [2] - The Audit Committee must diligently perform its duties to protect the overall interests of the company [2] Section 2: Management Regulations for Annual Report Work - The Audit Committee has several key responsibilities, including coordinating the audit schedule with the accounting firm, reviewing financial information, and supervising the audit process [3] - The committee must ensure timely submission of audit reports and maintain written records of their oversight actions [3] - Prior to the auditor's engagement, the committee reviews financial statements and significant financial reporting matters, forming written opinions [3] - After the audit is completed, the committee reviews and votes on the financial report, submitting resolutions to the board along with the auditor's summary report [3] Section 3: Special Considerations - The committee must pay special attention to any changes in the auditing firm during the audit period, ensuring proper evaluation and disclosure of the reasons for any changes [4] - When renewing the auditor for the next year, the committee must provide a comprehensive evaluation of the auditor's performance and quality [4][5]