Annual Report 2019

61 年報 ANNUAL REPORT 2019 CORPORATE GOVERNANCE REPORT 企業管治報告 審閱本公司之財務資料 vi) 監察本公司之財務報表以及年度報告及 賬目、半年度報告及（若擬刊發）季度報 告之完整性，並審閱其中所載有關財務 申報之重要判斷。審核委員會在向董事 會提交有關報表及報告（如適用）前，應 特別針對下列事項加以審閱： (a) 會計政策及實務之任何更改； (b) 涉及重要判斷之地方； (c) 因核數而出現之重大調整； (d) 企業持續經營之假設及任何保留意 見； (e) 是否遵守會計準則；及 (f) 是否遵守有關財務申報之聯交所上 市規則及法律規定； vii) 就上文第 (vi) 項而言： (a) 審核委員會成員應與董事會及高級 管理人員（如有）聯絡； (b) 審核委員會每年最少須與本公司之 外聘核數師開會兩次；及 (c) 審核委員會須考慮於該等報告及賬 目中所反映或需反映之任何重大或 不尋常事項，並應適當考慮任何由 本公司屬下會計及財務匯報職員、 監察主任（如有）（或擔任同一職 位之人士）或外聘核數師提出之事 項； Review of the Company’s financial information vi) to monitor integrity of the Company’s financial statements and annual report and accounts, half- year report and, if prepared for publication, quarterly reports, and to review significant financial reporting judgements contained in them. In reviewing these reports (if applicable) before submission to the Board, the audit committee should focus particularly on: (a) any changes in accounting policies and practices; (b) major judgmental areas; (c) significant adjustments resulting from audit; (d) t he go i ng conce r n assump t i ons and any qualifications; (e) compliance with accounting standards; and (f) compliance with the Listing Rules and legal requirements in relation to financial reporting; vii) in regard to (vi) above: (a) members of the audit committee should liaise with the Board and senior management (if any); (b) the audit committee must meet, at least twice a year, with the Company’s external auditor; (c) the aud i t commi t t ee shou l d cons i der any significant or unusual items that are, or may need to be, reflected in the report and accounts, it should give due consideration to any matters that have been raised by the Company’s staff responsible for the accounting and financial reporting function, compliance officer (if any) (or person occupying the same position), or external auditor;