Annual Report 2020

71 INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 ANNUAL REPORT 2020 年度報告 核數師就審核綜合財務報表須承擔的責任 （續） 本核數師行與管治層溝通，其中包括審核的計劃範圍、時 間安排及重大審核發現，該等發現包括本行在審核過程中 識別的內部監控的任何重大缺陷。 本核數師行亦向管治層作出聲明，指出本行已符合有關獨 立性的相關道德要求，並與彼等溝通可能被合理地認為會 影響本行獨立性的所有關係及其他事宜，以及消除威脅而 採取的行動或應用的防範措施。 從與管治層溝通的事項中，本核數師行釐定對本期間綜合 財務報表審核至關重要的事項，因而構成關鍵審核事項。 本核數師行在核數師報告中描述該事項，除非法律或法規 不允許公開披露該事項，或在極少數情況下，倘合理預期 在本行的報告中溝通某事項造成的負面後果超出產生的公 眾利益，則本核數師行決定不應在報告中溝通該事項。 出具本獨立核數師報告之審核項目合夥人為羅雅媛。 德勤 • 關黃陳方會計師行 執業會計師 香港 二零二一年三月三十日 AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, actions taken to eliminate threats or safeguards applied. From the matters communicated with those charged with governance, we determine that matter that was of most significance in the audit of the consolidated financial statements of the current period and is therefore the key audit matter. We describe this matter in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. The engagement partner on the audit resulting in the independent auditor’s report is Del Rosario, Faith Corazon. Deloitte Touche Tohmatsu Certified Public Accountants Hong Kong 30th March, 2021