Communications of independent directors, Internal Audit manager/ Accountants
1. Avertronics’s internal audit manager holds regular audit committee meetings every quarter to explain the audit business, audit results and tracking status to the independent directors.
2. Certified accountants attend the audit committee to review quarterly and annual financial reports, explain the process of reviewing the company's financial statements, scope issues and relevant regulatory updates, and fully discuss with independent directors.
3. Audit supervisors, accountants and independent directors can directly contact each other at any time as necessary, and the communication channels are smooth.
Independent Director CHANG HO MING Independent Director LAI CHUNG MING Independent Director LIANG YI JEN Audit Manager Anna Liu
Annual Audit Plan discussion for Year of 2024
Based on the discussion of the Annual Audit Plan for the year 2024, the focus is to deliberate and communicate on its implementation. Independent Director's Feedback: No specific comments.
Independent Director CHANG HO MING Independent Director LAI CHUNG MING Independent Director LIANG YI JEN Audit Manager Anna Liu
1. 2024yr Jan~Feb Monthly Internal audit business execution report 2. 2024Yr Internal control system statement discussion
Discuss&communicate on the provisions of the internal control statement and the execution&improvement of internal audits. Independent Director's Feedback:No specific comments
**Note: The mobile version can be read by sliding left and right.
Communication of Independent Director and Accountants in 2024
Date&Time
Attendees
Main Points
Results
2024/11/12(Tue)
Independent Director CHANG HO MING Independent Director LAI CHUNG MING Independent Director LIANG YI JEN CPA Wu Songyuan PwC Accountant Manager Huang Zhengxin
1. Communication between the accountant and the governing unit during the 2024 planning phase. (1) Communication Plan (2) Lead Auditor's Roles and Responsibilities in the Audit Plan (3) Audit Plan (4) Auditor's Independence (5) Accounting Firm's Quality Management System (6) Regulatory Updates/Sharing
2. The accountant explained and discussed matters relating to the Q3 2024 financial report.。
1. Submit to the board of directors upon approval. 2. Communicate with the corporate governance unit: "Complete the phase and communicate with the governance unit."
2024/8/9(Fri)
Independent Director CHANG HO MING Independent Director LAI CHUNG MING Independent Director LIANG YI JEN CPA Tsai Shih-chia, Senior Manager
The accountant explained and discussed matters relating to the Q2 2024 financial report.
Submit to the board of directors upon approval.
2024/5/10(Fri)
Independent Director CHANG HO MING Independent Director LAI CHUNG MING Independent Director LIANG YI JEN CPA Wu Songyuan Accountant Manager Zhu ShiuJuan
The accountant explained and discussed matters relating to the Q1 2024 financial report.
Submit to the board of directors upon approval
2024/3/12(Tue)
Independent Director CHANG HO MING Independent Director LAI CHUNG MING Independent Director LIANG YI JEN CPA Wu Songyuan Accountant Manager Zhu ShiuJuan
1. The accountant communicated with the governance unit regarding the completion phase of 2023. (1) Communication with the governance unit and the basis for financial report auditing (2) Scope of the group's financial report audit (3) Materiality (4) Audit report and key audit matters (5) Other communication matters (6) Accountant's independence (7) Overview of updates to the IESBA Code policies and audit committee-approved items (8) Legal provision sharing
2. The accountant communicated with the independent directors regarding Audit Quality Indicators (AQIs) and auditor independence for the year 2022. (1) The purpose and aspects of Audit Quality Indicators (AQIs) (2) Audit Quality Indicator information for 2022
1. Submit to the board of directors upon approval. 2. Communicate with the corporate governance unit: "Complete the phase and communicate with the governance
**Note: The mobile version can be read by sliding left and right.
Corporate governance unit communication meeting in 2024
Date&Time
Main Points
2024/11/12
1. Communication between the accountant and the governing unit during the planning phase for the year 2024. 2. Explanation and communication from the accountant regarding the third quarter financial report of the year 2024.
2024/3/12
1. The accountant explained the 2023 financial report items and presented "Completion Stage Communication with the Governing Unit" to the corporate governance unit. 2. The accountant explained and communicated the status of the Audit Quality Indicators (AQIs) and auditor independence for the year 2022.
**Note: The mobile version can be read by sliding left and right.
