Annual Report 2021

53 年報 2021 ANNUAL REPORT CORPORATE GOVERNANCE REPORT 企業管治報告 審核委員會的工作包括但不限於： (i) 討論及審 閱本集團上半年及全年財務報告（包括但不限 於財務及會計政策及實務）； (ii) 與執行內部審 核功能的專業公司（內部核數師）會面以討論本 集團的風險管理程序及內部監控系統的有效性 並就相關事宜提出建議； (iii) 審閱有關內部審 計服務的調查結果以及對本公司的建議； (iv) 審閱及評估內部核數師編製的內部審計計劃； (v) 在沒有管理層的情況下與外聘核數師會面， 討論審計引起的任何問題和外聘核數師可能提 出的其他事項； (vi) 建議重新聘用羅兵咸永道 會計師事務所為本集團的外聘核數師並審核 審計費用； (vii) 回應外聘核數師彼等知悉任何 對於影響本集團的實際、懷疑或涉嫌的欺詐行 為； (viii) 討論有關遵守法律，法規及規則及本 集團會計政策及慣例的事宜；及 (ix) 審閱外聘 核數師的外部審核計劃。 審核委員會成員亦會在其職權範圍內不時要 求財務總監及公司秘書出席的同時，與外聘核 數師就相關事宜作出討論。如在準備半年度或 年度賬目時對會計制度的解釋出現不確定或 含糊的情況，而該情況可能顯著地影響本集團 的財務狀況，本公司將準備若干分析解釋有關 情況，以供審核委員會成員考慮及理解有關事 宜。審核委員會成員可充份接觸本公司之管理 層及獲得管理層的合作以確保他們滿意本公司 之內部監控系統。 The works performed by the audit committee included but not limited to: (i) discussion on and review of the half year and annual financial statements of the Group (including but not limited to financial and accounting policies and practices); (ii) meeting with the representatives of the professional firm performing internal audit function (the internal auditor) to discuss risk management process and the effectiveness of internal control system of the Group and make recommendations in relation thereto; (iii) review of the findings in respect of the internal audit service together with the recommendations to the Company; (iv) review of the internal audit plan prepared by the internal auditor; (v) meeting with external auditor in the absence of management to discuss any issue arising from the audit and the other matters the external auditor may raise; (vi) recommend the re-appointment of PricewaterhouseCoopers as external auditor of the Group and review of the audit fees; (vii) respond to the external auditor their knowledge of any actual, suspected or alleged fraud affecting the Group; (viii) discuss matters in relation to the compliance of law, rules and regulations, and accounting policies and practice of the Group; and (ix) review of the audit service plan prepared by the external auditor. The audit committee members also discuss matters falling within its terms of reference with the external auditor in the presence of the financial controller and the company secretary from time to time as they request. When there are uncertainties or ambiguities in the interpretation of accounting standards in preparing the half year and annual accounts that may likely to materially impact on the financial position of the Group, the Company will prepare certain analysis explaining the situation in relation thereto for the audit committee members consideration and understanding. The audit committee members have full access to, and the co-operation of, the Company’s management in ensuring that it is satisfied with the Company’s internal control system.