Annual Report 2018

142 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 獨立核數師報告 INDEPENDENT AUDITOR’S REPORT Key Audit Matter How our audit addressed the Key Audit Matter 關鍵審計事項 我們的審計如何處理關鍵審計事項 We focused on this area due to the magnitude of the trade receivables and the estimation and judgement involved in determining the expected credit losses for the trade receivables. 我們關注次範疇是鑒於應收賬款的重大數額，以及在確 定應收賬款預期信貸虧損準備時涉及估計和判斷。 Fo r t r ade r ece i vab l es sub j ec t t o i nd i v i dua l assessment, we assessed the appropriateness of management’s assessment based on supporting documents such as correspondence with the customers, customers’ responses to collection activities and relevant public search results relating to the financial circumstances of these customers. On a sample basis we also tested subsequent settlement of trade receivables against bank receipts. 對於個別評估的應收賬款，我們根據與客戶的往來函 證，客戶對應收款項收集的反饋以及與客戶財務狀況 相關的公共搜索結果等支持性文件，與評估了管理層 評估的適當性。在樣本基礎上，我們還測試了應收款 項的後續結算和銀行收據。 Fo r t r ade r ece i vab l es sub j ec t t o co l l ec t i ve assessment, we assessed the appropriateness of management’s assessment including the credit risk characteristics based on the customers’ historical settlement pattern over the past 3 years and market research regarding the relevant current and forward-looking information including macroeconomic factors affecting the ability of the customers to settle the receivables. 對於集體評估的應收賬款，我們評估了管理層評估的 適當性，包括基於客戶過往三年償付模式的信貸風險 特征，以及現時及前瞻性資料的市場研究，包括有關 影響客戶償付應收款項能力的宏觀經濟因素。 We also tested the calculation of the provision for impairment losses. 我們亦測試了減值撥備的計算。 Based on the procedures performed, we found the judgement and estimates adopted by management in determining the expected credit losses of the trade receivables to be supportable based on the available evidence. 基於上述各項，我們發現管理層就應收款項預期信貸 虧損的估計和判斷有可得的證據支持。