獨立董事與內部稽核及會計師溝通情形

獨立董事與內部稽核及會計師溝通情形

獨立董事與內部稽核主管及會計師之溝通情形(應包括就公司財務、業務狀況進行溝通之重大事項、方式及結果等):
  1. 本公司稽核單位除不定期以電子郵件或電話將各項內部稽核報告監察人(107年6月13日之後為獨立董事成立之審計委員會),並列席董事會作稽核工作報告等事項。審計委員會成立後辦理與獨立董事/審計委員會之座談,並就相關事項結論或重點提董事會報告。
  2. 平時稽核主管及會計師得視需要直接以電子郵件、電話或會面方式與獨立董事/審計委員會溝通。
  3. 溝通情形如下表:

2018年獨立董事與內部稽核及會計師溝通情形
Independent Directors’ Communication with Internal Auditor and Certified Public Accountant (CPA) in 2018

日期
Date
溝通方式
Method
溝通重點
Focus on
溝通結果
Results
2018/1/26 稽核主管列席董事會
Supervisor of internal auditor attended the Board Meeting
稽核工作報告
Presentation of audit report
無重大內部控制缺失與異常事項
No major missing or abnormal internal control was found
2018/3/20 稽核主管列席董事會
Supervisor of internal auditor attended the Board Meeting
  1. 稽核工作報告
    Presentation of Audit report
  2. 審議106年內控聲明書
    Deliberation of the internal control statement for 2017
  3. 討論修訂本公司之「內部控制制度」及「內部稽核制度」部份條文
    Discussions to amend some provisions of the Company's "internal control system" and "internal audit system"
無重大內部控制缺失與異常事項
No major missing or abnormal internal control was found
2018/3/20 會計師與獨立董事及監察人溝通會議
CPA, Independent Directors, and Supervisors meeting together
  1. 查核人員查核財務報表之責任
    The responsibility of CPA and auditor for auditing financial statements
  2. 查核範圍
    The scope of audit
  3. 106年度查核重要發現及查核意見 (包括關鍵查核事項)
    The important findings and audit opinions for 2017 audit (including Key Audit Matters)
  4. 獨立性
    The independence of CPA
  5. TIFRS新公報(IFRS 9,15,16)適用
    Applicable to the new issue of TIFRS (IFRS 9,15,16)
  6. 其他注意事項
    Other considerations
  1. 106年度財務報表照案送董事會議決
    Agreed to submit the 2017 financial statements to the Board meeting for resolution
  2. 評估會計師獨立性及適任性案送董事會議決
    Agreed to submit the assessment of the independence and suitability of CPA to the Board meeting for resolution
2018/5/2 稽核主管列席董事會
Supervisor of internal auditor attended the Board Meeting
稽核工作報告
Presentation of audit report
無重大內部控制缺失與異常事項
No major missing or abnormal internal control was found