法律英语每日阅读

If a listed company sets up an audit committee on the board of directors, it shall be approved by a majority of all members of the audit committee before the board of directors makes resolutions on the following matters: (1) Hire and dismiss an accounting firm that undertakes the company's audit business; (2) Appoint and dismiss the person in charge of finance; (3) Disclosure of financial accounting reports; (4) Other matters stipulated by the securities regulatory agency of the State Council. 上市公司在董事会中设置审计委员会的，董事会对下列事项作出决议前应当经审计委员会全体成员过半数通过： （一）聘用、解聘承办公司审计业务的会计师事务所; （二）聘任、解聘财务负责人； （三）披露财务会计报告； （四）国务院证券监督管理机构规定的其他事项。