COMMUNICATION

교류 사항

獨立董事與稽核主管、會計師溝通情形

Communication Policy Between Independent Directors and Accountants

The independent director and the accountant shall hold a communication meeting at least once a quarter to discuss the financial situation of the Company and its subsidiaries, the significance issue, the scope of the audit, the recent amendments to regulations and other issues.

Summary of previous communications between the independent directors, supervisors, and accountants.

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表格向右滾動

DateMeeting HighlightsResults
Mar 23,2020Communication Summary between the accountants, independent directors, and the Company’s management team
1. The responsibility of an auditor to audit the annual financial statements
2. Scope of audit and review
3. Independence
4. Remarks
5. Impact of Covid-19 on the 2019 audit and financial statements
6. Financial statements self-prepared by the Company
7. Updates of the important accounting standards or explanatory letters, securities and tax legislation.
The independent directors have no objection.
May 13, 2020Communication Summary between the accountants, independent directors, and the Company’s management team
1. The responsibility of the review personnel to review the interim financial statements
2. Scope of review
3. Findings after review
4. Independence
5. Remarks
6. Updates of the important accounting standards or explanatory letters, securities and tax legislation.
The independent directors have no objection.
August 12, 2020Communication Summary between the accountants, independent directors, and the Company’s management team
1. The responsibility of the review personnel to review the interim financial statements
2. Scope of review
3. Findings after review
4. Independence
5. Remarks
6. Updates of the important accounting standards or explanatory letters, securities and tax legislation.
The independent directors have no objection.
November 12, 2020Communication Summary between the accountants, independent directors, and the Company’s management team
1. The responsibility of the review personnel to review the interim financial statements
2. Scope of review
3. Findings after review
4. Independence
5. Remarks
6. Concerns of competent authorities
7. Annual audit plan
The independent directors have no objection.

Communication Policy between Independent Directors and Internal Auditors

The communication between the independent directors and the auditors is mainly held in the form of emails and meetings. The communication is conducted by email once a month, and the meeting is held quarterly. To discuss the subject and scope of the audit and to incorporate any recommendations made by the independent directors at the meeting into the scope of the subsequent audit.

Summary of previous communications between the independent directors and the internal audit supervisor.

DateMeeting HighlightsResults
May 30, 2020The audit supervisor called Mr. Ko, the independent director, to discuss the cost system.The independent director provided appropriate guidance and sufficient suggestions on the issues of the cost system.
June 3, 2020Mr. Lin, the independent director, visited the audit center to review and sign the draft audit report and discuss the audit issues. The independent director has no objection to the content of the report.
July 21, 2020Mr. Lin, the independent director, visited the audit center to discuss the cost system and review and sign the draft audit report. The independent director has no objection to the content of the report.
Sep 8, 2020The audit supervisor went on a business trip to Yuanli, and Mr. Lin, the independent director went to the audit center to review and sign the draft audit report.The independent director has no objection to the content of the report.
Oct 16,20201. Mr. Lin, the independent director went to the audit center to review and sign the draft audit report.
2. Mr. Lin, the independent director, discussed the subsidiary supervision and the independence of the auditors in the Suzhou factory with the audit supervisor
3. Mr. Lin, the independent director, and the audit supervisor held a preliminary discussion on the audit plan for 2021.
1. The independent director has no objection to the content of the report.
2. The independent director provided appropriate guidance and advice on the subsidiary supervision and the independence of the auditors in the Suzhou factory.
3. The independent director provided an appropriate recommendation for the formulation of the annual audit plan for 2021.
Dec 1, 2020Mr. Lin, the independent director, visited the audit center to review and sign the draft audit report.The independent director has no objection to the content of the report.
Dec 23, 20201. Mr. Lin, the independent director, visited the audit center to review the draft audit report.
2. Mr. Lin, the independent director, discussed the key points of the audit for 2021 with the audit supervisor.
1. The independent director has no objection to the content of the report.
2. The independent director provided appropriate recommendations and guidance for the key points of the audit for 2021.
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