Annual Report 2021

49 年報 2021 ANNUAL REPORT CORPORATE GOVERNANCE REPORT 企業管治報告 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； 審閱本公司之財務資料 vi) 監察本公司之財務報告以及年度報告及 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上市規則 及法律規定； 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; 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) the going concern assumptions and any qualifications; (e) compliance with accounting standards; and (f) compliance with the Listing Rules and legal requirements in relation to financial reporting;