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目的
结构
会议
职能和责任
报告的责任

I. 目的

审计委员会的主要职能是协助董事会监督公司管理层保持:

  • 健全的内部控制制度,
  • 公司财务报表的完整性;
  • and processes to ensure compliance by the Company with all applicable legal and regulatory requirements and Company policy. 

审计委员会还将监督公司内部审计职能的表现,并对任命负责, 补偿, 业绩的保留和监督, 公司独立审计师的资格和独立性(包括解决管理层和独立审计师在财务报告方面的分歧).

除了, 审计委员会应保持有效的, 独立审计师之间的公开沟通渠道, 内部审计师, 高级管理层和董事会.

委员会的职能是监督. 委员会认识到,本公司的管理层负责编制本公司的财务报表,独立审计员负责审计该等财务报表. 履行监督职责, the Committee is not providing any expert or special assurance as to the Company's financial statements. 委员会有权在其职责范围内进行调查,并保持独立合法, 会计及其他顾问协助委员会履行其职能. 公司应向审计委员会提供适当的资金, 由审计委员会决定, 向独立审计员支付薪酬, 补偿 to any advisers employed by the Audit Committee and ordinary administrative expenses of the Audit Committee.

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II. 结构

The Audit Committee shall consist of not less than three Directors as appointed by the 董事会. Each member of the Committee shall be independent as defined by the New York Stock Exchange (the “纽交所”) and the U.S. 美国证券交易委员会(“SEC”)为本宪章的目的. 审计委员会的所有成员都应具备财务知识,并熟悉基本的财务和会计实务. At least one member of the Audit Committee shall be a “financial expert” as defined by the 纽交所 and the SEC. 委员会主席由董事会指定. 委员会主席将主持每次委员会会议. 如果委员会主席没有出席会议, the Committee members present at that meeting shall designate one of its members as the acting chair for such meeting.

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3. 会议

会议将举行如下:

  1. The Audit Committee shall meet quarterly prior to the release of earnings to the public.
  2. The Audit Committee shall also meet at regular intervals as may be scheduled and otherwise whenever necessary or appropriate.

审计委员会可以要求管理层成员或其他人员参加审计委员会的会议,并在需要时提供相关信息. 审计委员会应定期与管理层会面, 独立审计员和内部审计员在不同的执行会议.

在已确定的法定人数足以通过决议或采取其他行动的会议上,出席会议的委员会成员的多数票将构成至少一半的审计委员会成员的法定人数. 会议可以亲自举行,也可以通过会议电话或其他电子技术,让所有参加会议的人在同一时间听到对方的声音. 委员会也可以不经会议一致同意采取行动.

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IV. 职能和责任

  1. 内部控制
    1. 与管理层进行评审和讨论, Internal Audit and independent auditors the adequacy and effectiveness of the Company's policies for 评估 and managing risk.
    2. 审查管理层对财务报告保持有效内部控制的情况,以及独立审计员对公司是否保持有效内部控制的意见, 在所有物质方面, 有效的内部控制财务报告. 审查内部和独立审计员发现的薄弱环节和改进内部控制的建议. Monitor management’s response to and implementation of internal control recommendations. 与管理层进行评审和讨论 and the independent auditors the adequacy of disclosures about changes, 如果有任何, 内部控制的.
    3. 审查首席执行官和首席财务官在10-Q和10-K表格中关于内部控制设计和操作中任何重大缺陷的文件认证过程中向委员会披露的信息, 任何内部控制的重大缺陷和任何涉及管理层或其他在公司内部控制中发挥重要作用的员工的欺诈行为.
    4. 与管理层进行评审和讨论 the Company's programs and policies for identifying, 评估, and managing and monitoring risks related to data privacy and information security, 包括这些风险对公司业务的潜在影响, 财务业绩和声誉,以及为减轻这些风险而采取的措施. 定期, 向董事会报告这种审查和讨论的实质内容,以及, 必要时, 向委员会提出有关的建议. Consider the extent to which Internal Audit and independent auditors review computer systems and applications, 这种系统和应用程序的安全性, and the contingency plan for processing financial information in the event of a systems breakdown.
  2. 财务报告
    1. 审核季度和年度收益和财务报表, including Management's Discussion and Analysis of Financial Condition and Results of Operations, prior to release to the public and discuss such statements with management and the independent auditors. 如果合适的话, recommend to the Board that the audited financial statements be included in the Company's annual report.
    2. 在一般的基础上讨论要披露的信息类型和要向分析师和评级机构提供的关于财务信息和收益指导的陈述类型.
    3. 讨论会计准则的变更, significant judgment areas and significant or complex transactions (including any off-balance sheet structures) that occurred. Consider management's handling of proposed audit adjustments identified by the independent auditors.
    4. 咨询内部审计, independent auditors and accounting personnel on the integrity of the internal and external financial reporting process. 确定关键报告目标是否达到.
    5. 按季度计算, discuss with the independent auditors (1) the quality of the Company's accounting policies and practices to be employed in connection with the financial statements and all critical accounting policies and practices used; (2) alternative treatments of financial information under GAAP that have been discussed with management, including the ramifications of the use of alternative treatments and the treatment preferred by the independent auditor; and (3) all other material written communications between the auditor and management, specifically including any management letter and any schedule of unadjusted differences.
    6. 与独立审计师讨论中期财务报表的性质,以监督季度财务报表与年终报告的一致性.
    7. Provide disclosures and reports as required by SEC regulations for inclusion in the annual report, 表格10-K及年度委托书.
    8. 妥善处理美国证券交易委员会或其他政府机构对公司报告做法的所有询问和/或调查.
  3. 独立的审计机构
    1. 作为独立审计员报告的权威. The Audit Committee of the 董事会 has the ultimate authority and responsibility to appoint, 补偿, 保留, 监督和, 在适当的地方, 更换独立审计员.
    2. 积极与独立审计员就任何可能影响独立审计员客观性和独立性的公开关系或服务进行对话.
    3. 审查, 每年至少, the independent auditors’ report describing their firm’s internal quality-control procedures, 在过去五年内,因公司最近的内部质量控制或同行审查或任何当局的质询或调查而引起的任何重大问题, 以及为解决这类问题所采取的任何措施.
    4. Monitor regular rotation of audit partners by the independent auditors as required by law.
    5. 审查, 每年至少, all relationships between the independent auditors and the Company and otherwise assess the independent auditors’ independence.
    6. Present the Audit Committee’s conclusions with respect to the independent auditors to the 董事会.
    7. 审查, 在审计之前和之后, the audit scope and approach of the independent auditors’ examinations and direct the auditors to areas that, 根据审计委员会的意见, 需要更多的关注.
    8. 与独立审计员讨论任何重要的发现(包括与独立审计员国家办事处协商的任何重大问题), 困难, 与管理层的分歧, 对审计范围的限制, or limitations on information or personnel encountered while performing the audit.
    9. Pre-approve all audit and permitted non-audit services and related fees to be performed by the Company’s independent auditors, 根据《云顶集团mg游戏》第202节所述的最低限度例外和适用的SEC规则,审计委员会在审计完成前批准的非审计服务. The Chairperson of the Audit Committee shall have the authority to review and approve all such proposals, provided that the estimated fees relating to each such proposal do not exceed $250,000, 并在每次会议上向全体委员会报告.
  4. 内部审计师
    1. 审查 and examine the objectivity, effectiveness and resources of the Internal Audit Department.
    2. Concur in the appointment, replacement, reassignment or dismissal of the Director of Internal Audit.
    3. 审查本年度的内部审计计划,并审查用于确定计划中所包含项目的风险评估程序.
    4. 审查, 与内部审计主任, the results of internal audit activities and progress with respect to the internal audit plan.
  5. 一般
    1. 审查 reports with respect to non-compliance with the 商业行为和道德规范.
    2. 监督内部审计部门对合规计划的审计工作.
    3. 审查 any change in or waiver of the 商业行为和道德规范 by the Company.
    4. 审查可能对财务报表及相关合规政策和程序产生重大影响的法律和监管事项.
    5. 建立收货程序, 保留和处理有关会计方面的投诉, 内部控制或审计事项, 包括程序保密, anonymous submission by employees of concerns regarding questionable accounting or auditing matters. 在确立这些程序后, 审计委员会应每季度审查所有投诉.
    6. 审查和评估, 每年至少, the Audit Committee's charter and submit changes to the charter for approval of the Board.
    7. 对委员会进行年度绩效评估.
    8. Establish clear policies for hiring employees or former employees of the independent auditor.
    9. Prepare any report or disclosure required by law to be included in the Company’s proxy statement.
    10. 执行董事会要求的其他监督职能.

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V. 报告的责任 

审计委员会是, 和负责, 直接向其报告的董事会. 审计委员会负责定期向董事会通报审计委员会的活动,并提出适当的建议.

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