北京英诺特生物技术股份有限公司 董事会审计委员会年报工作规程 （2025年8月修订） 北京英诺特生物技术股份有限公司 董事会审计委员会年报工作规程 第一条 为充分发挥北京英诺特生物技术股份有限公司（以下简 称"公司" ）董事会审计委员会（以下简称"审计委员会" ）在公司年 度财务报告编制、审计及披露工作中的审查、监督作用，维护审计的 独立性，提高审计质量，根据相关法律、法规、规范性文件和《公司 章程》 、公司《董事会审计委员会议事规则》等相关规定，制定本工 作规程。 第二条 审计委员会委员应在公司年度报告编制、审核的过程中， 根据法律、法规、规范性文件及《公司章程》的要求，勤勉尽责地履 行职责，保证公司年报信息披露的真实、准确、完整、及时和公平， 维护公司及股东的整体利益。 第三条 审计委员会应当审阅公司的财务会计报告，对财务会计 报告的真实性、准确性和完整性提出意见，重点关注公司财务会计报 告的重大会计和审计问题，特别关注是否存在与财务会计报告相关的 欺诈、舞弊行为及重大错报的可能性，监督财务会计报告问题的整改 情况。 第四条 审计委员会应当对公司拟聘的会计师事务所是否具备证 券、期货相关业务资格，以及为公 ...

Core Points - The document outlines the annual report working regulations for the Audit Committee of Xiamen Yingqu Technology Co., Ltd, aiming to enhance corporate governance and improve the quality of information disclosure [3][4] - The Audit Committee is responsible for overseeing the annual financial report audit process, ensuring compliance with relevant laws and regulations, and coordinating with the external auditor [3][6] Group 1: General Provisions - The purpose of the regulations is to elevate the company's governance level and enhance the supervisory role of the Audit Committee in the annual report preparation and disclosure process [3] - The Audit Committee must diligently perform its duties in accordance with laws, regulations, and the company's articles of association [3][4] Group 2: Audit Preparation - The management must report the company's operational status and significant financing activities to the Audit Committee within one month after the fiscal year-end [4] - The financial officer is required to submit the annual audit work plan and related materials to the Audit Committee before the external auditor begins their work [4][5] Group 3: Audit Supervision - The Audit Committee should strengthen communication with the external auditor after their engagement and ensure timely submission of the audit report [5][6] - A meeting should be arranged between the Audit Committee and the external auditor to discuss issues identified during the audit process [5][6] Group 4: Evaluation and Appointment of Auditors - The Audit Committee must evaluate the qualifications of the proposed external auditor and the performance of the current auditor before reappointment [7][8] - If a change in the external auditor is necessary during the audit period, the Audit Committee must assess the reasons and ensure proper communication between the outgoing and incoming auditors [8][9] Group 5: Confidentiality and Record Keeping - The Audit Committee is obligated to maintain confidentiality regarding the annual report and must not disclose any information before its official release [9][10] - All communications, opinions, or suggestions related to the annual report work must be documented and signed by the involved parties [9][10]