Annual Report 2021

108 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 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 (2) Impairment assessment of trade receivables (2) 應收款項減值評估 Refer to Note 3.1(b)(ii), Note 4(c) and Note 23 to the consolidated financial statements 請參閱綜合財務報告附註 3.1(b)(ii) 、附註 4(c) 及附註 23 As at 31 December 2021, the Group had gross trade receivables of HK$818,370,000 and provision for impairment losses on trade receivables of HK$22,402,000. Provision is made for lifetime expected credit losses on trade receivables. 於二零二一年十二月三十一日， 貴集團的應收賬款 總額為港幣 818,370,000 元，應收賬款減值撥備港幣 22,402,000 元。 貴集團就應收賬款的全期預期信貸虧損 計提撥備。 Our procedures in relation to management’s assessment of the expected credit losses for trade receivables included the following: 我們對有關管理層評估應收賬款預期信貸虧損之審計 程式包括： We understood, evaluated and validated the key controls over credit procedures performed by management, including the periodic review of aged receivables and the assessment of the expected credit losses for trade receivables. We also assessed the inherent risk of material misstatement by considering the degree of estimation uncertainty and level of other inherent risk factors such as complexity and subjectivity. 我們理解，評估和驗證管理層執行的關鍵信用監控程 式，包括其對定期翻閱預期應收款項及評估應收款項 預期信貸虧損準備的程式。我們還通過考慮估計不確 定性的程度和其他內在風險因素（例如複雜性和主觀 性）的程度來評估重大錯誤陳述的內在風險。 We obtained management’s assessment of the expected credit losses for trade receivables and tested the accuracy of the aging profile of trade receivables by checking to the underlying invoices on a sample basis. 我們取得了管理層對應收賬款預期信貸虧損的評估， 並通過抽樣檢查發票測試了應收款項賬齡記錄的準確 性。