Annual Report 2021

107 年報 2021 ANNUAL REPORT INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 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 compared the current year actual results with the amounts included in the prior year cash flow forecasts to consider the quality of management’s forecasting, and where any deviations were noted, we corroborated management’s explanations with our knowledge of the market and the Group’s performance in the current year. We also checked that these relevant factors had been taken into account in this year’s forecasts and that management had considered the current year actual results in the preparation of this year’s forecasts. 我們將本年度實際結果與上一年度現金流量預測中包 含的金額進行了比較，以考慮管理層的預測質量。我 們詢問管理層瞭解本年度實際業績與上年度預測出現 偏差的原因，證實管理層對我們對市場的瞭解及 貴 集團於本年度的表現有何解釋。我們還檢查了今年的 預測中是否考慮了這些相關因素。我們亦檢查了管理 層是否考慮了本年度的實際結果用以準備本年度的預 測。 Based on the procedures performed, we considered that management’s significant judgements and assumptions applied in the impairment assessment of property, plant and equipment and land use rights were supportable by the evidence obtained and procedures performed. 根據所執行的程序，我們認為管理層在物業、廠房及 設備與土地使用權的減值評估中使用的關鍵判斷和假 設得到所獲得的證據和執行的程序的支持。