参考答案：

南山公司审计委员会组成的缺陷：①审计委员会应该全部由独立、非执行董事组成，他们应拥有相关的财务经验，所以张某和赵某都不应该成为南 山公司审计委员会委员。②作为前卫生部退休医学专家，张某缺乏相关的财务经验，不具备在审计委员会中的专业胜任能力。③公司董事兼财务总监赵某进入审计委 员会违反了审计委员会的独立性原则。　　审计委员会日常工作存在的问题有：第一，审计委员会每年应至少召开C次会议，并于审计周期的主要日期举行。南山公司审计委员会一年中只召开A次会议，次数太少。　　第二，审计委员会在与内部审计师见面讨论审计相关事宜时，管理层不应在场。南山公司总经理参与审计委员会和内部审计师会谈，损害了审计委员会的独立性，影响了工作质量。　　第三，董事会以损害审计的独立性为由否决了审计委员会提案的做法错误。外部审计师的独立性，是指他们在为公司提供审计服务的同时，没有向公司提供某些可以影响其独立性的非审计服务。　　英文答案： 　　 Defects of the composition of Nanshan Company’s audit committee are as follows:　　The audit committee should be composed of independent, non-executive directors, and they should have relevant financial experience. So Zhang and Zhao should not become members of Nanshan Company’s audit committee.　　As a former medical expert of Ministry of Health, Zhang lacks relevant experience in finance, which makes him lack of professional competence for the audit committee.　　As a director and chief financial officer, Zhao being a member of the audit committee has violated the principle of independence of the audit committee.　　The problems of the daily work of the audit committee are as follows:Firstly, the audit committee should at least convene three meetings annually, which should be held on the key dates of the audit cycle. Nanshan Company’s audit committee has convened only one meeting for the year, which is not frequent enough.　　Secondly, management should not present when the audit committee discussed audit matters with the internal auditors. The involvement of Nanshan’s General Manager in the meeting between the audit committee and internal auditor damaged the independence of the audit committee, which may affect the quality of the Committee’s work.　　Thirdly, because of the perceived independence violation, the board of directors turned down the proposal of the audit committee. The decision of the board is wrong. In order to remain independence, the external auditor should not provide any non-audit service that could adversely affect his independence. Capital verification service is a non-audit service which does not affect the independence of auditor, so Excellent Accounting Co. can provide annual report audit service and capital verification service for the same company.