Annual Report 2020

CORPORATE GOVERNANCE REPORT 企業管治報告 59 2020 ANNUAL REPORT 年報 審核委員會之職權範圍概述如下： 與本公司外聘核數師之關係 i) 主要負責就外聘核數師之委任、重新委任 及罷免向董事會提供建議、批准外聘核數 師之薪酬及聘用條款，及處理任何有關該 核數師辭任或辭退之問題； ii) 檢討及監察外聘核數師是否獨立客觀； iii) 按適用標準檢討及監察核數程序是否有 效，並於核數工作開始前先與外聘核數師 討論核數性質及範疇及有關申報責任； iv) 就外聘核數師提供非核數服務制定政 策，並予以執行。就此而言，「外聘核數 師」包括與核數公司處於同一控制權、所 有權或管理權之下之任何機構，或一個合 理知悉所有有關資料之第三方，在合理情 況下會斷定該機構屬於該核數公司之本 土或國際業務之一部分之任何機構； v) 就任何必須採取之行動或改善之事項向 董事會報告並提出建議； Terms of reference of audit committee are summarised as follows: Relationship with the Company’s external auditor i) to be primarily responsible for making recommendations to the Board on the appointment, reappointment and removal of the external auditor, and to approve the remuneration and terms of engagement of the external auditor, and any questions of its resignation or dismissal; ii) to review and monitor the external auditor’s independence and objectivity; iii) to review and monitor the effectiveness of the audit process in accordance with applicable standards and to discuss with the external auditor the nature and scope of the audit and reporting obligations before the audit commences; iv) to develop and implement policy on engaging an external auditor to supply non-audit services. For this purpose, “external auditor” includes any entity that is under common control, ownership or management with the audit firm or any entity that a reasonable and informed third party knowing all relevant information would reasonably conclude to be part of the audit firm nationally or internationally; v) to report to the Board, identifying and making recommendations on any matters where action or improvement is needed;