威铖国际董事会审核委员会职权范围
1. Constitution
组成
1.1 The Committee was established pursuant to aresolution passed by the Board at its meeting heldon 20 January 2002.
本委员会是按本公司董事会於2002年1 月20日会议通过成立。
2. Membership
成员
2.1 Members of the Committee shall be appointed bythe Board from amongst the members of the Boardand shall consist of not less than three members, amajority of whom shall be independentnon-executive Directors. At least one of themembers shall be an independent non-executiveDirector with appropriate professional qualificationsor accounting or related financial managementexpertise as required in Rule 3.10(2) of the Rules(“Listing Rules”) Governing the Listing ofSecurities on The Stock Exchange of Hong KongLimited (“Stock Exchange”).A former partner of the Company’s existingauditing firm shall be prohibited from acting as amember of the Committee for a period of at leastone (1) year from the date of his ceasing:(a) to be a partner of the firm; or(b) to have any financial interest in the firm,whichever is later.
委员会由董事会从董事成员中委任组成，委员会人数最少三名，大部份成员必须是独立非执行董事。其中至少一名委员会会员须按照香港联合交易所有限公司证券上市规则(“上市规则”)第3.10(2)条具备适当专业资格或会计或相关财务管理知识。现时负责审计本公司账目的核数公司的前任合夥人在以下日期(以日期较後者为准)起计至少一年内，不得担任本公司审核委员会的成员：(a) 他终止成为该公司合夥人的日期；或(b) 他不再享有该公司财务利益的日期。
2.2 The Chairman of the Committee shall beappointed by the Board or elected among themembers of the Committee and shall be anindependent non-executive Director.
委员会主席由董事会委任或经委员会会员选举、及必须是独立非执行董事。
2.3 The secretary of the Committee shall be appointedby the Board. In the absence of the secretary of theCommittee, Committee members present at themeeting may elect among themselves or appointanother person as the secretary for that meeting.
委员会秘书由董事会委任。如委员会秘书缺席，出席的委员会将在他们当中选出秘书或委任其他人担任秘书。
2.4 The appointment of the members or secretary ofthe Committee may be revoked, or additionalmembers may be appointed to the Committee byseparate resolutions passed by the Board and bythe Committee. An appointment of Committeemember shall be automatically revoked if suchmember ceases to be a member of the Board.
经董事会及委员会分别通过决议，方可委任额外的委员会的成员或罢免委员会的成员或秘书。如该委员会成员不再是董事会的成员，该委员会成员的任命将自动撤销。
3. Proceedings of the Committee
会议程式
3.1 Notice:
会议通知：
(a) Unless otherwise agreed by all theCommittee members (either orally or inwriting), a meeting shall be called by at leastseven days’ notice. Irrespective of thelength of notice being given, attendance of aCommittee member at a meeting constitutes awaiver of such notice unless the Committeemember attending the meeting attends for theexpress purpose of objecting, at thebeginning of the meeting, to the transactionof any business on the grounds that themeeting has not been properly convened.(Pursuant to paragraph A.1.3 of Appendix 14of the Listing Rules, regular board meetingsshould be called by at least 14 days’ notice.)
(a) 除非委员会全体成员同意(口头或书面)，审核委员会的会议通知期，不应少於七天。不论通知期长短，委员会成员出席会议将构成放弃该通知，除非出席会议的委员会成员在会议开始之时，以会议还没有得到正确的召开为理由为目的，出席以表达反对会议处理任何事项。(根据上市规则附录十四第A.1.3段的规定，召开委员会定期会议应发出至少14天通知)
(b) A Committee member may and, on therequest of a Committee member, thesecretary to the Committee shall, at any timesummon a Committee meeting. Noticeshall be given to each Committee member inperson orally or in writing or by telephone orby e-mail or by facsimile transmission at thetelephone or facsimile or address or e-mailaddress from time to time notified to thesecretary by such Committee member or insuch other manner as the Committeemembers may from time to time determine.
(b) 任何委员会成员或委员会秘书（应任何委员的请求时）可於任何时候召集委员会会议。召开会议通告必须亲身以口头或以书面形式、或以电话、电子邮件、传真或其他委员会成员不时议定的方式发出予各委员会成员(以该成员不时通知秘书的电话号码、传真号码、位址或电子邮箱位址为准)。
(c) Any notice given orally shall be confirmed inwriting as soon as practicable and before themeeting.
(c) 以口头通知方式召开的会议，应尽快(及在会议召开前)以书面方式确实。
(d) Notice of meeting shall state the purpose,time and place of the meeting and shall beaccompanied by an agenda together withother documents which may be required to beconsidered by the members of the Committeefor the purposes of the meeting. In respect ofregular meetings of the Committee to be heldas mentioned in clause 3.4 below, and so faras practicable for all other meetings of theCommittee, the agenda and accompanyingpapers shall be sent in full to all the membersof the Committee in a timely manner and atleast three days before the intended date ofthe meeting of the Committee(or such otherperiod as all the Committee members mayagree).
(d) 会议通告必须说明开会目的、开会时间、地点、议程及随附有关文档予各成员参阅。第3.4 条所述委员会定期会议的议程及有关文档应全部及时送交委员会全体成员，尽至少在计画举行委员会会议日期的最少三天前(或经委员会全体成员协议的其他时间内)送出。委员会其他所有会议在切实可行的情况下亦应采纳以上安排。
3.2 Quorum: The quorum of the Committee meetingshall be two members of the Committee.
法定人数：委员会会议法定人数为两位委员会成员。
3.3 The Finance Director (if any), the Head of InternalAudit (or any officer(s) assuming the relevantfunctions but having a different designation) and arepresentative of the external auditors shallnormally attend meetings of the Committee.Other Board members shall also have the right ofattendance. However, at least once a year theCommittee shall meet with the external auditorsand internal auditors (if any) without executiveBoard members present.
主管财务的董事(如有)，公司内部核数的主管(或任何主管承担类似工作，但被指定为不同职称)及一位外聘核数师的代表通常应出席委员会会议。其他董事会的成员亦有权出席会议。无论如何，委员会应至少每年一次在没有董事会的执行成员出席的情况下，会见外聘核数师及内部核数师(如有)。
3.4 Meetings shall be held at least twice a year toconsider the budget, revised budget and interim orannual report prepared by the Board. Theexternal auditors may request the Chairman toconvene a meeting, if they consider that one isnecessary.
不少於每年开会二次，讨论董事会提呈的预算、修订预算及半年度或年度报告草稿。如外聘核数师认为需要，可要求主席召开会议。
4. Written resolutions
书面决议
4.1 Written resolutions may be passed by allCommittee members in writing.
委员会成员可以以书面赞成方式通过任何决议，惟必须所有委员会成员签字。
5. Alternate Committee members委任代表
5.1 A Committee member may not appoint anyalternate.
委员会成员不能委任代表。
6. Authority of the Committee
审核委员会的权力
6.1 The Committee may exercise the followingpowers:
委员会可以行使以下权力：
(a) to seek any information it requires from anyemployee of the Company and itssubsidiaries (together, the “Group”) and anyprofessional advisers (including auditors), torequire any of them to prepare and submitreports and to attend Committee meetingsand to supply information and address thequestions raised by the Committee;
(a) 要求本公司及其任何附属公司(“本集团”)的任何雇员及专业顾问(含核数师)提交报告、出席委员会会议提供所需资料及解答问题；
(b) to monitor whether the Group’s managementhas, in the performance of their duties,infringed any policies set by the Board or anyapplicable law, regulation and code(including the Listing Rules and other rulesand regulations from time to time determinedby the Board or a committee thereof);
(b) 监控本集团管理人员在履行职务时有否违反董事会订下的政策或适用的法律、守则(包括上市规则及董事会或其委员会订立的规则)；
(c) to investigate all suspected fraudulent actsinvolving the Group and request themanagement to make investigation andsubmit reports;
(c) 调查所有涉及集团的怀疑欺诈事件及要求管理层就此等事件作出调查及提呈报告；
(d) to review the Group’s internal controlprocedures and system;
(d) 评审本集团内部监管措施及系统；
(e) to review the performance of the Group’semployees in the accounting and internalaudit department;
(e) 评审本集团的会计及内部核数部门雇员的表现；
(f) to make recommendations to the Board forthe improvement of the Group’s internalcontrol procedures and system;
(f) 建议董事会考虑改善本集团内部监控措施或系统;
(g) to request the Board to convene ashareholders’ meeting for purposes ofrevoking the appointment of any Director andto dismiss any employees if there is evidenceshowing that the relevant Director and/oremployee has failed to discharge his dutiesproperly;
(g) 在有证据显示或怀疑有关人员失职时，要求董事会召开股东大会罢免本集团董事及其他雇员的职务；
(h) to request the Board to take all necessaryactions, including convening anextraordinary general meeting, to replace anddismiss the auditors of the Group;
(h) 要求董事会采取任何必要行为，包括召开特别股东大会，更替及罢免本集团的核数师；
(i) to obtain outside legal or other independentprofessional advice at the expenses of theCompany on any matters within these termsof reference as it considers necessary and tosecure the attendance of outsiders withrelevant experience and expertise at itsmeetings, if it considers this necessary; and
(i) 如委员会觉得有需要，可就涉及本职权范围的事宜向有相关经验及专业才能的独立第三方寻求独立法律及其他专业意见，费用均由本公司支付；及促使具备相关经验及专业才能的外界人士列席会议；及
(j) to exercise such powers as the Committeemay consider necessary and expedient so thattheir duties under section 7 below can beproperly discharged.
(j) 为使委员会能合理地执行其于第七章项下的责任，其认为有需要及有益的权力。
6.2 The Committee should be provided with sufficientresources to perform its duties.
委员会应获供给充足资源以履行其职责。
7. Duties
审核委员会的责任
7.1 The duties of the Committee shall be:
审核委员会负责履行以下责任：
Relationship with the Company’s auditors 与本公司核数师的关系
(a) to be primarily responsible for makingrecommendations to the Board on theappointment, reappointment and removal ofthe external auditor, and to approve theremuneration and other terms of engagementof the external auditor, and any questions ofits resignation or dismissal;
(a) 主要负责就外聘核数师的委任、重新委任及罢免向董事会提供建议、批准外聘核数师的薪酬及聘用条款，及处理任何有关该核数师辞职或辞退该核数师的问题；
(b) to review and monitor the external auditor’sindependence and objectivity and theeffectiveness of the audit process inaccordance with applicable standards. TheCommittee should discuss with the auditorthe nature and scope of the audit andreporting obligations before the auditcommences;
(b) 按适用的标准检讨及监察外聘核数师是否独立客观及核数程式是否有效；审核委员会应於核数工作开始前先与核数师讨论核数性质及范畴及有关申报责任；
(c) to discuss with the auditors the nature andscope of the audit and reporting obligationsand ensure co-ordination where more thanone audit firm is engaged before the auditcommences;
(c) 於核数工作开始前先与核数师讨论核数性质及范畴及有关申报责任；如多於一家外聘核数师公司参与核数工作时，确保他们能互相配合；
(d) to develop and implement policy on engagingan external auditor to supply non-auditservices. For this purpose, “externalauditor” includes any entity that is undercommon control, ownership or managementwith the audit firm or any entity that areasonable and informed third party knowingall relevant information would reasonablyconclude to be part of the audit firmnationally or internationally. The Committeeshould report to the Board, identifying andmaking recommendations on any matterswhere action or improvement is needed;
(d) 就外聘核数师提供非核数服务制定政策，并予以执行。就此规定而言，「外聘核数师」包括与负责核数的公司处於同一控制权、所有权或管理权之下的任何机构，或一个合理知悉所有有关资料的第三方，在合理情况下会断定该机构属於负责核数的公司的本土或国际业务的一部份的任何机构。委员会应就任何须采取行动或改善的事项向董事会报告并提出建议；
Review of the Company’s financial information
审阅本公司的财务资料
(e) to monitor the integrity of the Company’sfinancial statements and annual report andaccounts, half-year report and, if prepared forpublication, quarterly reports, and to reviewsignificant financial reporting judgementscontained in them;
(e) 监察本公司的财务报表以及年度报告及账目、半年度报告及(若拟刊发)季度报告的完整性，并审阅报表及报告所载有关财务申报的重大意见；
(f) In reviewing these reports (the Company’sannual report and accounts, half-year reportand, if prepared for publication, quarterlyreport) before submission to the Board, theCommittee should focus particularly on:(i) any changes in accounting policiesand practices;(ii) major judgmental areas;(iii) significant adjustments resultingfrom the audit;(iv) the going concern assumption andany qualifications;(v) compliance with accountingstandards;(vi) compliance with the Listing Rulesand legal requirements in relation tofinancial reporting;(vii) the fairness and reasonableness ofany connected transaction and theimpact of such transaction on theprofitability of the Group andwhether such connected transactions,if any, have been carried out inaccordance with the terms of theagreement governing suchtransactions;(viii)whether all relevant items have beenadequately disclosed in the Group’sfinancial statements and whether thedisclosures give a fair view of theGroup’s financial conditions;(ix) any significant or unusual items thatare, or may need to be, reflected insuch reports and accounts; and(x) the cashflow position of the Group;and to provide advice and comments thereonto the Board;
(f) 在向董事会提交有关(本公司的年度报告及账目、半年度报告及(若拟刋发)季度报告) 报表及报告前，应特别针对下列事项加以审阅：(i) 会计政策及实务的任何更改；(ii) 涉及重要判断性的地方；(iii) 因核数而出现的重大调整；(iv) 本集团持继续经营的假设及任何保留意见；(v) 是否遵守会计准则；(vi) 是否遵守有关财务申报的上巿规则及法律规定；(vii) 关连交易安排属否公平合理及对本集团盈利的影响及该等关连交易，如有，是否按照有关协议而执行；(viii) 财务报表的展示方式或披露资料，是否达到增加本集团透明度，及足够地令投资者可以公平地理解本集团及本公司的财政状况；(ix) 考虑该等报告及账目中所反映的任何重大或不寻常专案；及(x) 本集团现金流量的状况；并就此向本公司董事会提供建 议及意见；
(g) regarding (f) above:(i) members of the Committee should liaisewith the Board and senior managementof the Group and the Committee mustmeet, at least twice a year, with theCompany’s auditors; and(ii) the Committee should consider anysignificant or unusual items that are, ormay need to be, reflected in the reportsand accounts, it should give dueconsideration to any matters that havebeen raised by the Company’s staffresponsible for the accounting andfinancial reporting function, complianceofficer or auditors;
(g) 就上述(f)项而言:
(i) 委员会成员应与董事会及本集团的高级管理人员联络。委员会须至少每年与本公司的核数师开会两次﹔及
(ii) 委员会应考虑於该等报告及账目中所反映或需反映的任何重大或不寻常事项，并应适当考虑任何由本公司属下会计及财务汇报职员、监察主任或核数师提出的事项﹔
(h) to discuss problems and reservations arisingfrom the interim and final audits, and anymatters the auditors may wish to discuss (inthe absence of management wherenecessary);
(h) 与核数师讨论中期评审及年度审核所遇上的问题及作出的保留、或核数师认为应当讨论的其他事项(本集团管理层可能按情况而须避席此等讨论)；
Oversight of the Company’s financial reportingsystem and internal control procedures
监管本公司财务申报制度及内部监控
程序
(i) to review the Company’s financial controls,internal control and risk managementsystems;
(i) 检讨本公司的财务监控、内部监控及风险管理系统；
(j) to discuss the internal control system withmanagement to ensure that management hasperformed its duty to have an effectiveinternal control system. This discussionshould include the adequacy of resources,staff qualifications and experience, trainingprogrammes and budget of the Company’saccounting and financial reporting function;
(j) 与管理层讨论内部监控系统。讨论内容应包括本公司在会计及财务汇报职能方面的资源、员工资历及经验是否足够，以及员工所接受的培训课程及有关预算是否充足；
(k) to consider major investigation findings oninternal control matters as delegated by theBoard or on its own initiative andmanagement’s response to these findings;
(k) 主动或应董事会的委派，就有关内部监控事宜的重要调查结果及管理层对调查结果的回应 进行研究﹔
(l) where an internal audit function exists, toensure co-ordination between the internal andexternal auditors, and to ensure that theinternal audit function is adequatelyresourced and has appropriate standingwithin the Company, and to review andmonitor its effectiveness;
(l) 如果本集团设有内部审核功能，须确保内部和外聘核数师工作得到协调、也须确保内部审核功能在本公司内部有足够资源运作﹔并且有适当的地位﹔以及检讨及监察其成效；
(m) to review the Group’s financial andaccounting policies and practices;
(m) 检讨本集团的财务及会计政策 及实务﹔
(n) to review the external auditor’s managementletter, any material queries raised by theauditor to management about accountingrecords, financial accounts or systems ofcontrol and management’s response;
(n) 检查外聘核数师给予管理层的《审核情况说明函件》、核数师就会计纪录、财务账目或监控系统向管理层提出的任何重大疑问及管理层作出的回应﹔
(o) to ensure that the Board will provide a timelyresponse to the issues raised in the externalauditor’s management letter;
(o) 确保董事会及时回应於外聘核数师给予管理层的《审核情况说明函件》中提出的事宜﹔
(p) to conduct exit interviews with any Director,manager, financial controller or internalcredit control manager upon their resignationin order to ascertain the reasons for hisdeparture;
(p) 于本公司董事、总经理、财务总监或内部核数部门主管离职时，接见有关人员并了解其离职原因；
(q) to prepare work reports for presentation tothe Board and to prepare summary of workreports for inclusion in the Group’s interimand annual reports;
(q) 就期内的工作草拟报告及概要报告；前者交董事会审阅，後者刊於本集团的中期及年度报告；
(r) to consider the appointment of any person tobe a Committee member, auditors andaccounting staff either to fill a casual vacancyor as an additional Committee member,auditors and accounting staff or dismissal ofany of them;
(r) 考虑董事会要求增加、更替及罢免审核委员会成员、核数师、财务(含内部核数部门)工作人员、本公司认可会计师的建议；
(s) to review arrangements employees of theCompany can use, in confidence, to raiseconcerns about possible improprieties infinancial reporting, internal control or othermatters. The Committee should ensure thatproper arrangements are in place for fair andindependent investigation of these mattersand for appropriate follow-up action;
(s) 检讨本公司设定的以下安排：本公司雇员可暗中就财务汇报、内部监控或其他方面可能发生的不正当行为提出关注。委员会应确保有适当安排，让本公司对此等事宜作出公平独立的调查及采取适当行动；
(t) to act as the key representative body foroverseeing the issuer’s relations with theexternal auditor; and
(t) 担任本公司与外聘核数师之间 的主要代表，负责监察二者之 间的关系﹔
(u) to report to the Board on the matters set outabove; and
(u) 就上述事宜向董事会汇报﹔及
(v) to consider other topics, as defined orassigned by the Board from time to time.
(v) 考虑及执行董事会委派的其他事项。
8. Veto rights of the Committee
委员会的否决权
8.1 The Committee has the following veto rights. TheGroup cannot implement any of the followingmatters which has been vetoed by the Committee:
委员会就下列事项有否决权。本集团不能执行委员会否决的以下事情：
(a) to approve any connected transaction withinthe meaning of the Listing Rules whichrequires an independent shareholders’ vote(unless the approval of such connectedtransaction is made conditional on theobtaining of the approval of the independentnon-executive Directors and the independentshareholders); and
(a) 批准任何属上市规则所界定及须经过独立股东批准才可进行的关连交易(如果批准此等交易是有条件性的, 而条件是本公司独立非董事及独立股东批准有关交易, 则不在此限。即: 董事会有权以前述的条件, 批准关连交易)；及
(b) to employ or dismiss the Group’s financialcontroller or the internal audit manager.
(b) 聘用或罢免本集团的财务总监或内部核数部门主管。
9. Minutes and records
会议纪录
9.1 The secretary shall, at the beginning of eachmeeting, ascertain and record the existence of anyconflicts of interest and minute them accordingly.The relevant member of the Committee shall notbe counted towards the quorum and he mustabstain from voting on any resolution of theCommittee in which he or any of his associates hasa material interest, unless the exceptions set out innote 1 to Appendix 3 to the Listing Rules apply.
秘书应在每次会议开始时查问是否有任何利益冲突并记录在会议纪录中。有关的委员会会员将不计入法定人数内、而除非《上市规则》附录三附注一适用，相关委员就他或其任何联系人有重大利益的委员会决议必需放弃投票。
9.2 Full minutes of the meetings of the Committee andall written resolutions of the Committee should bekept by the secretary of the meeting. Thesecretary to the Committee shall circulate draft andfinal versions of minutes of the meetings or, as thecase may be, written resolutions of the Committeeto all Committee members for their comment andrecords, in both cases within a reasonable time afterthe meeting (generally, meaning within 14 daysafter the meeting) or before the passing of thewritten resolutions. Once the minutes are signed,the secretary shall circulate the minutes andreports of the Committee to all members of theBoard.
委员会的完整会议纪录及书面决议应由会议秘书保存。委员会秘书应于委员会结束後或书面决议签署前的合理时间内(一般指委员会会议结束後的14 天内) ，把委员会会议纪录或书面决议(视乎情况而定)的初稿及最後定稿发送内先後发送委员会全体成员，初稿供成员表达意见，最後定稿作其纪录之用。会议纪录获签署後，秘书应将委员会的会议纪录和报告传阅予董事会所有成员。
9.3 The secretary of the Committee shall keep recordof all meetings of the Committee held during eachfinancial year of the Company and records ofindividual attendance of members of theCommittee, on a named basis, at meetings heldduring that financial year.
委员会秘书应就年内委员会所有会议纪录存档，以及具名纪录每名成员于委员会会议的出席率。
9.4 The Committee shall report back to the Board ontheir decisions or recommendations, unless thereare legal or regulatory restrictions on their abilityto do so (such as a restriction on disclosure due toregulatory requirements).
委员会应向董事会汇报其决定或建议，除非委员会受法律或监管限制所限而不能作此汇报(例如因监管规定而限制披露)。
10 Annual general meeting
股东周年大会
10.1 The chairman of the Committee or in his absence,another member of the Committee or failing this,his duly appointed delegate, shall attend the annualgeneral meeting of the Company and be preparedto answer questions at the annual general meetingon the Committee's activities and theirresponsibilities.
委员会的主席，或在委员会主席缺席时由另一名委员(或如该名委员未能出席，则其适当委任的代表)应出席股东周年大会，并就委员会的活动及其职责在股东周年大会上响应问题。
10.2 The Company’s management should ensure theexternal auditor attend the annual general meetingto answer questions about the conduct of the audit,the preparation and content of the auditors’ report,the accounting policies and auditor independence.
本公司的管理层应确保外聘核数师出席股东周年大会，回答有关审计工作，编制核数师报告及其内容，会计政策以及核数师的独立性等问题。
11. Continuing application of thearticles of association of the Company
本公司章程的持续适用
The articles of association of the Companyregulating the meetings and proceedings of theDirectors so far as the same are applicable and arenot replaced by the provisions in these terms ofreference shall apply to the meetings andproceedings of the Committee.
就前文未有作出规范，但本公司章程作出了规范的董事会会议程式的规定，适用委员会的会议程式。
12. Powers of the Board
董事会权利
The Board may, subject to compliance with thearticles of association of the Company and theListing Rules (including the CorporateGovernance Code and Corporate GovernanceReport set out in Appendix 14 to the Listing Rulesor if adopted by the Company, the Company’s owncode of corporate governance practices), amend,supplement and revoke these terms of referenceand any resolution passed by the Committeeprovided that no amendments to and revocation ofthese terms of reference and the resolutions passedby the Committee shall invalidate any prior act andresolution of the Committee which would havebeen valid if such terms of reference or resolutionhad not been amended or revoked.
本职权范围所有规则及委员会通过的决议，可以由董事会在不违反公司章程及上市规则的前提下(包括上市规则之附录十四《企业管治守则》及《企业管治报告》或本公司自行制定的企业管治常规守则（如被采用）)，随时修订、 补充及废除，惟有关修订、补充及废除，幷不影响任何在有关行动作出前，委员会己经通过的决议或采取的行动的有效性。
13. Publication of the terms of reference of theCommittee
委员会职权范围的刊登
The Committee should make available its terms ofreference, explaining its role and the authoritydelegated to it by the Board by including them onthe website of the Company and on the website ofthe Stock Exchange.
委员会应在本公司的网站及联交所的网站公开其职权范围，解释其角色及董事会转授予其的权力。