Audit Committee

The operation of the Audit Committee

  1. The Company established the Audit Committee in 2011 and has complied with relevant provisions set forth in Article 14-5 of the Securities and Exchange Act; for the purpose of boosting the functionality of the Board and enhancing corporate governance mechanism, the Audit Committee encompasses of all Independent Directors, and one of whom is the convenor. The operation has been smooth since then.

  2. The term of office of the fourth committee members expired, and on May 26, 2022, the Board of Directors elected the three independent directors as the members of the fifth Audit Committee with a 3-year term from May 26, 2022 to May 25, 2025.

  3. The powers of the Company’s Audit Committee:

    1. Discussion and review of the Company’s annual operational plan

    2. Review of the Company’s annual business report

    3. Examination of the Company’s quarterly and annual consolidated financial statements

    4. Discussion and review of internal audit report and annual audit plan.

    5. Discussion and review of the enactment or amendment of the internal control system and related rules, and assessment of the effectiveness of the internal control system.

    6. Discussion and review of the adoption or amendment of the procedures for handling financial or business activities of a material nature, such as acquisition or disposal of assets, derivatives trading, loaning of funds to others, and endorsements or guarantees for others.

    7. Discussion and review of material assets or derivative transactions, loaning of funds to others, and endorsements or guarantees for others.

    8. Discussion and review of matters in which a director is an interested party.

    9. Discussion and review of the offering, issuance, or private placement of any equity-type securities.

    10. Hiring or dismissal of a certified public accountant, or review of their compensation and evaluation of their independence and competency.

    11. Appointment or discharge of a financial, accounting, or internal audit officer.

    12. Discussion and review of other major matters provisioned by other companies or competent authorities.

    13. Regular or occasional communication with the audit officer and the certified public accountants.

Attendance in Audit Committee meetings

The current office term of Audit Committee is from May 26, 2022 to May 25, 2025, and there was 12 meeting held to date, and the attendance of committee members is as follows:

Title Name Actual attendance Attend through proxy Mandatory attendance (A) Attendance rate % (B/A) Remarks
Audit Committee convener Chen, Li-Yuan 12 0 12 100% NA
Audit Committee member Huang, Kuei-Jung 12 0 12 100% NA
Audit Committee member Huang, Kuo-Feng 12 0 12 100% NA
 

Resolutions of Audit Committee

Major resolutions passed by the Audit Committee in 2023

Date Agenda Status of implementation

2023.1.12 
5th Meeting of the 5th Board of Directors
  1. 報告本公司之子公司湖州安力建廠專案報告。
  2. 報告本公司111年第四季內部稽核業務報告。
  3. 報告本公司111年十二月內部稽核追蹤報告。
  4. 擬通過本公司112年度營運計畫案。
  5. 擬通過本公司之子公司昆山新力資金貸與湖州安力案。
  6. 擬通過本公司之子公司昆山廣禾資金貸與湖州安力案。
  7. 擬通過本公司之子公司昆山廣禾對香港廣禾超過授信期限之應收帳款視為資金貸與之情事案。
  8. 擬通過本公司「內部稽核實施細則」修訂案。

The above proposals were unanimously approved by all attending Audit committee. The proposal to be proposed to the Board of Directors of the Company for approval.

2023.3.21  
6th Meeting of the 5th Board of Directors
  1. 報告本公司之子公司湖州安力建廠專案報告。
  2. 報告本公司111年第四季營運情形報告。
  3. 報告本公司112年三月從事外匯避險業務情形。
  4. 報告本公司112年一月至二月內部稽核業務報告。
  5. 報告本公司112年二月內部稽核追蹤報告。
  6. 報告本公司111年度審計委員會成員與內部稽核主管溝通情形。
  7. 報告本公司111年度董事會績效自評結果。
  8. 報告本公司112年度董事暨重要職員投保責任險事宜。
  9. 擬通過本公司112年度簽證會計師委任及報酬案。
  10. 擬通過本公司111年度簽證會計師獨立性評估案。
  11. 擬通過本公司111年度營業報告書及合併財務報表案。
  12. 擬通過本公司111年度盈餘分配案。
  13. 擬通過本公司112年第二季預算案。
  14. 擬通過本公司111年度「內部控制制度聲明書」案。
  15. 擬通過本公司「公司章程」部分條文修訂案。
  16. 擬通過本公司「股東會議事規則」部分條文修訂案。
  17. 擬通過本公司之子公司香港安力「内部稽核實施細則」部分條文修訂案。
  18. 擬通過本公司之子公司香港廣禾「内部稽核實施細則」部分條文修訂案。
  19. 擬通過本公司之子公司昆山新力「内部稽核實施細則」部分條文修訂案。 
  20. 擬通過本公司之子公司昆山廣禾「内部稽核實施細則」部分條文修訂案。
  21. 擬通過本公司之子公司重慶巨昊「内部稽核實施細則」部分條文修訂案。
  22. 擬通過本公司之子公司湖州安力「内部稽核實施細則」部分條文修訂案。
  23. 擬通過本公司「公司治理實務守則」部分條文修訂案。
  24. 擬通過本公司之子公司昆山新力購買理財商品案。
  25. 擬通過本公司之子公司昆山廣禾對香港廣禾超過授信期限之應收帳款視為資金貸與之情事案。
  26. 擬通過本公司「公司治理主管」任命案。

The above proposals were unanimously approved by all attending Audit committee. The proposal to be proposed to the Board of Directors of the Company for approval.

2023.5.11

7th Meeting of the 5th Board of Directors
  1. 報告本公司之子公司湖州安力建廠專案報告。
  2. 報告本公司112年第一季營運情形報告。
  3. 報告本公司112年四月從事外匯避險業務情形。
  4. 報告本公司112年第一季內部稽核業務報告。
  5. 擬通過本公司112年第一季合併財務報表案。
  6. 擬通過本公司112年第三季預算案。
  7. 擬通過本公司之子公司有關關稅事項所為之背書保證額度案。

The above proposals were unanimously approved by all attending Audit committee. The proposal to be proposed to the Board of Directors of the Company for approval.

2023.7.10

8th Meeting of the 5th Board of Directors
  1. 報告本公司之子公司湖州安力建廠專案報告。
  2. 報告本公司112年六月從事外匯避險業務情形。
  3. 報告本公司112年四月至五月內部稽核業務報告。
  4. 報告本公司溫室氣體盤查報告。
  5. 擬通過本公司之子公司湖州安力增資案。
  6. 擬通過本公司之子公司昆山新力資金貸與蓋曼安力案。
  7. 擬通過本公司之子公司昆山廣禾資金貸與蓋曼安力案。
  8. 擬通過本公司之子公司昆山廣禾資金貸與香港廣禾案。
  9. 擬通過本公司之子公司昆山廣禾對香港廣禾超過授信期限之應收帳款視為資金貸與之情事案。
  10. 擬通過本公司向國泰世華商業銀行申請融資額度案。
  11. 擬通過本公司為分公司安力國際台灣分公司申請國泰世華商業銀行融資額度背書保證案。
  12. 擬通過本公司向中國信託商業銀行申請融資額度案。
  13. 擬通過本公司為子公司香港廣禾申請中國信託商業銀行融資額度背書保證案。

The above proposals were unanimously approved by all attending Audit committee. The proposal to be proposed to the Board of Directors of the Company for approval.

2023.8.23

9th Meeting of the 5th Board of Directors
  1. 報告本公司之子公司湖州安力建廠專案報告。
  2. 報告本公司112年第二季營運情形報告。
  3. 報告本公司112年七月從事外匯避險業務情形。
  4. 報告本公司112年六月至七月內部稽核業務報告。
  5. 擬通過本公司112年第二季合併財務報表案。
  6. 擬通過本公司112年第四季預算案。

The above proposals were unanimously approved by all attending Audit committee. The proposal to be proposed to the Board of Directors of the Company for approval.

2023.10.19

10th Meeting of the 5th Board of Directors
  1. 擬通過本公司「背書保證作業程序」部分條文修訂案。
  2. 擬通過本公司之子公司香港安力「背書保證作業程序」部分條文修訂案。
  3. 擬通過本公司之子公司香港廣禾「背書保證作業程序」部分條文修訂案。
  4. 擬通過本公司之子公司香港安力為本公司申請中國信託商業銀行融資額度背書保證案。
  5. 擬通過本公司之子公司香港廣禾為本公司申請中國信託商業銀行融資額度背書保證案。

The above proposals were unanimously approved by all attending Audit committee. The proposal to be proposed to the Board of Directors of the Company for approval.

2023.11.07
11th Meeting of the 5th Board of Directors
  1. 報告本公司之子公司湖州安力建廠專案報告。
  2. 報告本公司112年第三季營運情形報告。
  3. 報告本公司112年十月從事外匯避險業務情形。
  4. 報告本公司112年第三季內部稽核業務報告。
  5. 報告本公司112年九月內部稽核追蹤報告。
  6. 報告本公司溫室氣體盤查報告。
  7. 擬通過本公司112年第三季合併財務報表案。
  8. 擬通過本公司113年第一季預算案。
  9. 擬通過本公司及本公司之子公司113年度稽核計畫案。
  10. 擬通過本公司之子公司昆山新力「背書保證作業程序」部分條文修訂案。
  11. 擬通過本公司之子公司昆山廣禾「背書保證作業程序」部分條文修訂案。
  12. 擬通過本公司之子公司重慶巨昊「背書保證作業程序」部分條文修訂案。
  13. 擬通過本公司之子公司湖州安力「背書保證作業程序」部分條文修訂案。
  14. 擬通過本公司之子公司香港安力「取得或處分資產作業程序」部分條文修訂案。
  15. 擬通過本公司之子公司香港廣禾「取得或處分資產作業程序」部分條文修訂案。
  16. 擬通過本公司之子公司昆山新力「取得或處分資產作業程序」部分條文修訂案。
  17. 擬通過本公司之子公司昆山廣禾「取得或處分資產作業程序」部分條文修訂案。
  18. 擬通過本公司之子公司重慶巨昊「取得或處分資產作業程序」部分條文修訂案。
  19. 擬通過本公司之子公司湖州安力「取得或處分資產作業程序」部分條文修訂案。
  20. 擬通過本公司之子公司湖州安力對關係人昆山廣禾取得處分機器設備追認案。
  21. 擬通過本公司之子公司昆山廣禾為湖州安力申請中國信託商業銀行融資額度背書保證案。
  22. 擬通過本公司背書保證專用印鑑保管案。
  23. 擬通過本公司之子公司昆山新力解除資金貸與本公司案。
  24. 擬通過本公司之子公司昆山廣禾解除資金貸與本公司案。

The above proposals were unanimously approved by all attending Audit committee. The proposal to be proposed to the Board of Directors of the Company for approval.

Major resolutions in the past years

檔案名稱 檔案類型 檔案大小 檔案下載
Major resolutions passed by the Audit Committee in 2022 PDF 266.22 KB 下載
Major resolutions passed by the Audit Committee in 2021 PDF 266.89 KB 下載
Major resolutions passed by the Audit Committee in 2020 PDF 283.22 KB 下載

Communication between Independent Directors and internal audit officer and CPAs

Communication between Audit Committee (Independent Directors) and internal audit officer in 2023

  1. The Audit Committee of the Company shall, in addition to reviewing the internal audit report on a monthly basis, convene a meeting at least once a quarter to communicate with the internal audit officer regarding the audits performed by the internal audit unit, and may hold an extraordinary meeting at any time as needed, or communicate via e-mail, telephone, or video conference.

  2. Method, matters and result of communication between Audit Committee (Independent Directors) and internal audit officer in 2023 are as follows:

日期/方式 溝通事項 溝通結果

2023/1/12 
Audit Committee
  1. 本公司2022年第四季內部稽核業務報告。
  2. 修訂內部稽核實施細則討論案。

It is approved unanimously by all participants after a lengthy explanation and discussion.

2023/3/21
Audit Committee
  1. 本公司2023年一月至二月內部稽核業務報告。
  2. 2022年度「內部控制制度聲明書」討論案。
  3. 修訂內部控制制度討論案。
  4. 修訂內部稽核實施細則討論案。

It is approved unanimously by all participants after a lengthy explanation and discussion.

2023/5/11
Audit Committee
  1. 2023年第一季內部稽核業務報告。

It is approved unanimously by all participants after a lengthy explanation and discussion.

2023/7/10
Audit Committee
  1. 2023年四月至五月內部稽核業務報告。
  2. 本公司溫室氣體盤查報告。

It is approved unanimously by all participants after a lengthy explanation and discussion.

2023/8/23
Audit Committee
  1. 2023年六月至七月內部稽核業務報告。
  2. 修訂內部控制制度討論案。

It is approved unanimously by all participants after a lengthy explanation and discussion.

2023/11/7

Audit Committee
  1. 2023年第三季內部稽核業務報告。
  2. 本公司溫室氣體盤查報告。
  3. 2024年度稽核計畫討論案。
  4. 修訂內部控制制度討論案。

It is approved unanimously by all participants after a lengthy explanation and discussion.

Communication between Audit Committee (Independent Directors) and CPAs in 2023

  1. The Company has engaged Chiu Chao-Hsien, CPA and Chen Chin-Chang CPA of PwC Taiwan as the attestation CPAs for the Company’s financial report.

  2. During their audit (review) of the Company’s quarterly (annual) financial statements, the CPAs will explain relevant matters regarding reasonableness, accuracy, and fair presentation of the Company’s financial position, financial performance, and issues concerned with the adjustments, IFRSs amendments and amendments to the laws and regulations to the Audit Committee at least once per quarter before its audit or review of the Company’s consolidated financial statements. On an annual basis, the CPAs communicate the key audit matters with Independent Directors to reach consensus, and in the event of significant irregularities, a meeting may be convened at any time.

  3. Method, matters and result of communication between Audit Committee (Independent Directors) and CPAs in 2023 are as follows:

日期/方式 溝通事項 溝通結果

2023/3/21
Pre-meeting of the Audit Committee
  1. 2022年度合併財務報表查核報告說明與溝通
  2. 關鍵查核事項說明與溝通
  3. 重大調整分錄說明與溝通
  4. 溝通簽證會計師獨立性說明
  5. 公司編製財務報告情形說明與溝通
  6. 法令及資訊分享
  7. 會計師針對審計委員所提問題進行討論

It is passed unanimously at the meeting.

2023/5/11
Pre-meeting of the Audit Committee
  1. 2023年第一季合併財務報表核閱報告說明與溝通
  2. 重大調整分錄說明與溝通
  3. 溝通簽證會計師獨立性說明
  4. 本年度半年報查核溝通時程規劃說明與溝通
  5. 公司編製財務報告情形說明與溝通
  6. 法令及資訊分享
  7. 會計師針對審計委員所提問題進行討論

It is passed unanimously at the meeting.

2023/8/23
Pre-meeting of the Audit Committee
  1. 2023第二季合併財務報表查核報告說明與溝通
  2. 重大調整分錄說明與溝通
  3. 溝通簽證會計師獨立性說明
  4. 年度查核溝通時程規劃說明與溝通
  5. 公司編製財務報告情形說明與溝通
  6. 法令及資訊分享
  7. 會計師針對審計委員所提問題進行討論

It is passed unanimously at the meeting.

2023/11/7
Pre-meeting of the Audit Committee
  1. 2023年第三季合併財務報表核閱報告說明與溝通
  2. 重大調整分錄說明與溝通
  3. 溝通簽證會計師獨立性說明
  4. 公司編製財務報告情形說明與溝通
  5. 法令宣導
  6. 會計師針對審計委員所提問題進行討論

It is passed unanimously at the meeting.

Communications in the past years

檔案名稱 檔案類型 檔案大小 檔案下載
Communication between Audit Committee (Independent Directors) and CPAs in 2022 PDF 264.44 KB 下載
Communication between Audit Committee (Independent Directors) and internal audit officer in 2022 PDF 233.9 KB 下載
Communication between Audit Committee (Independent Directors) and CPAs in 2021 PDF 260.85 KB 下載
Communication between Audit Committee (Independent Directors) and internal audit officer in 2021 PDF 238.74 KB 下載
Communication between Audit Committee (Independent Directors) and CPAs in 2020 PDF 406.34 KB 下載
Communication between Audit Committee (Independent Directors) and internal audit officer in 2020 PDF 237.69 KB 下載
Communication between Audit Committee (Independent Directors) and CPAs in 2019 PDF 263.61 KB 下載
Communication between Audit Committee (Independent Directors) and internal audit officer in 2019 PDF 271.15 KB 下載