Annual Report 2021

103 年報 2021 ANNUAL REPORT INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 意見的基礎 我們已根據香港會計師公會頒布的《香港審計 準則》進行審計。我們在該等準則下承擔的責 任已在本報告「核數師就審計綜合財務報告承 擔的責任」部分中作進一步闡述。 我們相信，我們所獲得的審計憑證能充足及適 當地為我們的審計意見提供基礎。 獨立性 根據香港會計師公會頒布的《專業會計師道德 守則》（以下簡稱「守則」），我們獨立於 貴集 團，並已履行守則中的其他專業道德責任。 關鍵審計事項 關鍵審計事項是根據我們的專業判斷，認為對 本期綜合財務報告的審計最為重要的事項。這 些事項是在我們審計整體綜合財務報告及出具 意見時進行處理的。我們不會對這些事項提供 單獨的意見。 我們在審計中識別的關鍵審計事項概述如下： • 物業、廠房及設備與土地使用權減值評估 • 應收款項減值評估 BASIS FOR OPINION We conducted our audit in accordance with Hong Kong Standards on Auditing (“HKSAs”) issued by the HKICPA. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the Group in accordance with the HKICPA’s Code of Ethics for Professional Accountants (“the Code”), and we have fulfilled our other ethical responsibilities in accordance with the Code. KEY AUDIT MATTERS Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the consolidated financial statements of the current period. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. Key audit matters identified in our audit are summarised as follows: • Impairment assessments of property, plant and equipment and land use rights • Impairment assessment of trade receivables