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
(1).2023yr01-02 MonthInternal audit business execution report (2).2022yr Internal control system statement discussion
Discuss&communicate on the provisions of the internal control statement and the execution&improvement of internal audits. Independent Director:No specific comments
2022/08/10(Wed) AM9:00
Independent Director CHANG HO MING Independent Director LAI CHUNG MING Independent Director LIANG YI JEN Audit ManagerJean Lin(Acting)
(1)2022yr04~06 MonthInternal audit business execution report (2)2022yr01Month&04MonthImprovement report on internal audit deficiencies
Based on Internal audit to discuss and communicate on the implementation and improvement. Independent Director:No specific comments
2022/06/17(Fri) AM10:00
Independent Director CHANG HO MING Independent Director LAI CHUNG MING Independent Director LIANG YI JEN Audit Manager Anna Liu
No Discussion Items
No Discussion Items
2022/06/06(Mon) AM10:30
Independent Director CHANG HO MING Independent Director LAI CHUNG MING Independent Director LIANG YI JEN Audit Manager Anna Liu
No Discussion Items
No Discussion Items
2022/05/12(Thu) PM02:00
Independent Director Liao Yi Wen Independent Director CHANG HO MING Independent Director LAI CHUNG MING Audit Manager Anna Liu
(1) 2022yr03 MonthInternal audit business execution report
(2) 2022yr03 MonthImprovement report on internal audit deficiencies
Based on Internal audit to discuss and communicate on the implementation and improvement. Independent Director:No specific comments
2022/03/17(Thu) AM10:30
Independent Director Liao Yi Wen Independent Director CHANG HO MING Independent Director LAI CHUNG MING Audit Manager Anna Liu
(1) 2022yr01-02 Month Internal audit business execution report (2) 2021yr Internal control system statement discussion
Discuss&communicate on the provisions of the internal control statement and the execution&improvement of internal audits. Independent Director:No specific comments
2021/12/28(Tue) PM3:00
Independent Director Liao Yi Wen Independent Director CHANG HO MING Independent Director LAI CHUNG MING Audit Manager Anna Liu
(2) 2020yr10-2021yr01 MonthInternal audit business execution report
(3) 2020yr Internal control system statement discussion
Discuss&communicate on the provisions of the internal control statement and the execution&improvement of internal audits. Independent Director:No specific comments
**Note: The mobile version can be read by sliding left and right.
Communication of Independent Director and Accountants
Date&Time
Attendees
Main Points
Results
2023/11/09(Thu) Before Audit Committee
Independent Director Liao Yi Wen Independent Director CHANG HO MING Independent Director LAI CHUNG MING Accountant Director Tsai Shi Jia Accountant Manager Chu Shiu Juan
1.Accountant discussions and communicates on 2023yr individual & consolidated financial reporting issues 2.Communication regarding Corticated Accountant Independence& applicability
Submit to the board of directors after review and approval
2023/08/10(Thu) Before Audit Committee
Independent Director Liao Yi Wen Independent Director CHANG HO MING Independent Director LAI CHUNG MING Accountant Wu Song Yuan Accountant Director Tsai Shi Jia Accountant Manager Chu Shiu Juan
1.Accountant discussions and communicates on 2023yr individual & consolidated financial reporting issues 2.Accountant discussions and communicates the content of pre-approved certificated Accountant, accounting firm and affiliated companies to provide non-assurance services (non-assurance services) to Avertronics and subsidiaries
Submit to the board of directors after review and approval
2023/05/10(Wed) Before Audit Committee
Independent Director Liao Yi Wen Independent Director CHANG HO MING Independent Director LAI CHUNG MING Accountant Director Tsai Shi Jia Accountant Manager Chuang Zheng Heng
Accountant discussions and communicates on 2023yr individual & consolidated financial reporting issues
Submit to the board of directors after review and approval
2023/03/07(Tue) Before Audit Committee
Independent Director Liao Yi Wen Independent Director CHANG HO MING Independent Director LAI CHUNG MING Accountant Director Tsai Shi Jia Accountant Manager Chuang Zheng Heng
1.Accountant discussions and communicates on 2023yr individual & consolidated financial reporting issues 2.Accountant Briefing “Communication with Governance Depts. during the Completion Phase” to Independent Director
1.Submit to the board of directors after review and approval
2.Communicate with corporate governance depts. “Communicate with governance depts at the completion stage”
2022/11/10(Thu) Before Audit Committee
Independent Director CHANG HO MING Independent Director LAI CHUNG MING Independent Director LIANG YI JEN Accountant Manager Tsai Shi Jia
Accountant discussions and communicates on 2022yr individual & consolidated financial reporting issues
Submit to the board of directors after review and approval
2022/08/10(Wed) Before Audit Committee
Independent Director CHANG HO MING Independent Director LAI CHUNG MING Independent Director LIANG YI JEN Accountant Wu Song Yuan Accountant Manager Tsai Shi Jia
Accountant discussions and communicates on 2022yr individual & consolidated financial reporting issues
Submit to the board of directors after review and approval
2022/05/12(Thu) Before Audit Committee
Independent Director Liao Yi Wen Independent Director CHANG HO MING Independent Director LAI CHUNG MING Accountant Manager Tsai Shi Jia
Accountant discussions and communicates on 2022yr individual & consolidated financial reporting issues
Submit to the board of directors after review and approval
2022/3/17(Thu) Before Audit Committee
Independent Director Liao Yi Wen Independent Director CHANG HO MING Independent Director LAI CHUNG MING Accountant Wu Song Yuan Accountant Manager Wen He Yuan
Accountant discussions and communicates on 2021yr individual & consolidated financial reporting issues
Submit to the board of directors after review and approval
2021/11/08(Mon) Before Audit Committee
Independent Director Liao Yi Wen Independent Director CHANG HO MING Independent Director LAI CHUNG MING Accountant Wu Song Yuan Accountant Manager Tsai Shi Jia
Accountant discussions and communicates on 2021yr individual & consolidated financial reporting issues
Submit to the board of directors after review and approval
2021/08/12(Thu) Before Audit Committee
Independent Director Liao Yi Wen Independent Director CHANG HO MING Independent Director LAI CHUNG MING Accountant Wu Song Yuan Accountant Manager Tsai Shi Jia
Accountant discussions and communicates on 2021yr individual & consolidated financial reporting issues
Submit to the board of directors after review and approval
2021/05/12(Wed) Before Audit Committee
Independent Director Liao Yi Wen Independent Director CHANG HO MING Independent Director LAI CHUNG MING Accountant Wu Song Yuan Accountant Manager Tsai Shi Jia
Accountant discussions and communicates on 2021yr individual & consolidated financial reporting issues
Submit to the board of directors after review and approval
2021/03/10(Wed) Before Audit Committee
Independent Director Liao Yi Wen Independent Director CHANG HO MING Independent Director LAI CHUNG MING Accountant Wu Song Yuan Accountant Manager Tsai Shi Jia
Accountant discussions and communicates on 2020yr individual & consolidated financial reporting issues
Submit to the board of directors after review and approval
**Note: The mobile version can be read by sliding left and right.
Corporate governance unit communication meeting
Date&Time
Main Points
2023/11/09
Communication regarding Corticated Accountant Independence& applicability
2023/08/10
Accountant discussions and communicates the content of pre-approved certificated Accountant, accounting firm and affiliated companies to provide non-assurance services (non-assurance services) to Avertronics and subsidiaries
2023/03/10
Accountant Briefing and financial report and“Communication with Governance Depts. during the Completion Phase” to Independent Director
2022/11/10
1.Scope and Methodology of Audit 2.Group Audit 3.Pre-edit Key audit items for this year 4.Accountant Independence 5.The latest letter and order from the competent authority 6.Briefing Indexes of Audit Quality
2021/11/8
1.Scope and Methodology of Audit 2.Group Audit 3.Pre-edit Key audit items for this year 4.Accountant Independence 5.The latest letter and order from the competent authority
**Note: The mobile version can be read by sliding left and right.
