| Communication between independent directors and internal audit supervisors and accountants | |||||
| 一、Communication between independent directors and internal audit supervisors and accountants | |||||
| 1. The company's internal audit supervisor regularly holds the audit committee at least once a quarter to report the audit business to the independent directors during the meeting, and communicate with the members the results of the audit report and the implementation of the follow-up report. | |||||
| 2. At the annual audit committee meeting, the certified accountants of the company report to the independent directors on the review or review results of the financial statements of the company and its subsidiaries at home and abroad and the internal control review situation. | |||||
| 3. Communicate whether there are no financial reporting adjusting entries or statutory amendments affecting the way the books. communication between independent directors and internal audit supervisor in 2020 | |||||
Communication between independent directors and internal audit supervisor
| Date | Way of communication | Communication focus | Independent directors' opinion |
|---|---|---|---|
| 2023/11/10 | The Audit Committee | 1. Audit items and implementation in the third quarter of 2023. 2. Estimated audit items in the fourth quarter of 2023. 3. 2024 audit plan | No comments at this meeting |
| 2023/08/09 | The Audit Committee | The latest implementation status of the audit declaration items stipulated by laws. | No comments at this meeting |
| 2023/5/12 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit items and implementation in the second quarter of 2023. 3. Estimated audit items in the third quarter of 2023. The latest implementation status of the audit declaration items stipulated by laws. | No comments at this meeting |
| 2023/3/23 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Estimated audit items in the fourth quarter of 2023. 3. Estimated audit items in the second quarter of 2023. 4.本公司111年度「內部控制制度聲明書」暨「內部控制制度有效性之考核結果」案 | No comments at this meeting |
| 2022/03/18 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit projects and implementation status in the fourth quarter of 2010 3.Estimated audit projects in the first quarter of 2011 Cause of Case 4: The case of the company's 2021 "Internal Control System Statement" and "Assessment Results of the Effectiveness of the Internal Control System" | No comments at this meeting |
| 2022/05/05 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit projects and implementation status in the first quarter of 2011 3.111 Expected audit projects in the second quarter | No comments at this meeting |
| 2022/08/05 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit projects and implementation status in the second quarter of 111 3.Estimated audit projects in the third quarter of 111 | No comments at this meeting |
| 2022/11/09 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit projects and implementation status in the third quarter of 2011 3.111 Expected audit projects in the fourth quarter 4.112 year audit plan | No comments at this meeting |
Communication between independent directors and internal audit supervisor in 2021
| Date | Way of communication | Communication focus | Independent directors' opinion |
|---|---|---|---|
| 2021/03/25 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit projects and implementation in the fourth quarter of 2020 3. Estimated audit items in the first quarter of 2021 4. The case of discussing the 2020 "Declaration of Internal Control System" and " Assessment Results of Effectiveness of Internal Control System" | No comments at this meeting |
| 2021/05/12 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit items and implementation in the first quarter of 2021 3. Estimated audit items in the second quarter of 2021 | No comments at this meeting |
| 2021/08/11 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit items and implementation status in the second quarter of 2021 3. Estimated audit items in the third quarter of 2021 | No comments at this meeting |
| 2021/11/09 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit items and implementation status in the third quarter of 2021 3. Estimated audit items in the fourth quarter of 2021 4. 2022 audit plan | No comments at this meeting |
Communication between independent directors and internal audit supervisor in 2020
| Date | Way of communication | Communication focus | Independent directors' opinion |
|---|---|---|---|
| 2020/03/26 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit projects and implementation in the fourth quarter of 2019 3. Estimated audit items in the first quarter of 2020 4. The case of discussing the 2019 "Declaration of Internal Control System" and " Assessment Results of Effectiveness of Internal Control System" | No comments at this meeting |
| 2020/05/08 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit items and implementation in the first quarter of 2020 3. Estimated audit items in the second quarter of 2020 | No comments at this meeting |
| 2020/08/11 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit items and implementation status in the second quarter of 2020 3. Estimated audit items in the third quarter of 2020 | No comments at this meeting |
| 2020/11/10 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit items and implementation status in the third quarter of 2020 3. Estimated audit items in the fourth quarter of 2020 4. 2021 audit plan | No comments at this meeting |
Communication between independent directors and accountants
| Date | Way of communication | Communication focus | Independent directors' opinion |
|---|---|---|---|
| 2024//1/22 | The Audit Committee | 1. Audit team 2. 勤業眾信聯合會計師事務所品質管理制度 3. 111年審計品質指標「審計個案層級」資訊 4. Inspection scope and method of 2023. 5. Group audit of 2023. 6. Significant risks and key audit items initially identified in the audit plan. 7. 內部控制查核發現及建議事項 8. 國際財務報導準則永續揭露準則 9. 公司治理單位預先核准非確信服務 10. 會計師獨立性聲明 | No comments at this meeting |
| 2023/3/23 | The Audit Committee | 1. Responsibilities of governing units. 2. Inspection scope and method of 2022. 3. Significant accounting policies, significant accounting estimates and significant events or transactions of 2022. 4. Significant risk. 5. Key check items. 6. Communication Matters. 7.內部控制查核發現 8.公司治理單位預先核准非確信服務 | No comments at this meeting |
| 2022/03/18 | The Audit Committee | 1. Responsibilities of governing units. 2. Inspection scope and method 3. Group audit 4. Significant accounting policies, significant accounting estimates and significant events or transactions 5. Significant risk 6. Key check items 7. Communication Matters | No comments at this meeting |
| 2022/12/27 | The Audit Committee | 1. Audit tea 2.Check scope and method 3. Group audit 4. Significant risks and key audit items initially identified in the audit plan 5. Competent authorities strengthen requirements for information security management 6. Financial Management Commission AQI and Transparency Report 7.Corporate governance units pre-approval of non-confidential services 8. Declaration of Independence | No comments at this meeting |
Communication between independent directors and accountants in 2021
| Date | Way of communication | Communication focus | Independent directors' opinion |
|---|---|---|---|
| 2021/03/25 | The Audit Committee | 1. Responsibilities of governing units. 2. Inspection scope and method 3. Group audit 4. Significant accounting policies, significant accounting estimates and significant events or transactions 5. Significant risk 6. Key check items 7. Communication Matters | No comments at this meeting |
| 2021/11/09 | The Audit Committee | 1. Audit tea 2. Inspection scope and method 3. Group audit 4. Significant risks and key audit items initially identified in the audit plan 5. Accountant independence | No comments at this meeting |
Communication between independent directors and accountants in 2020
| Date | Way of communication | Communication focus | Independent directors' opinion |
|---|---|---|---|
| 2020/03/26 | The Audit Committee | 1.2019 financial report review methods, scope and report types 2. Accountant independence 3. Key check items 4. 2019 significant unrecorded adjustments in the annual financial statements 5. Significant uncertain matters that give rise to doubts about continuing operations 6. Matters that disagree with management 7. Laws and letter orders recently announced, amended or applied | No comments at this meeting |
| 2020/11/10 | The Audit Committee | 1. Scope and method of inspection 2. Significant risks initially identified in the audit plan 3. Accountant independence 4. The Financial Supervisory Commission officially launched "Corporate Governance 3.0 - Blueprint for Sustainable Development" 5. The latest letter order of the competent authority - self-compiled financial report | No comments at this meeting |