Annual Report 2021

113 年報 2021 ANNUAL REPORT INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 從與審計委員會溝通的事項中，我們確定哪些 事項對本期綜合財務報告的審計最為重要，因 而構成關鍵審計事項。我們在核數師報告中描 述這些事項，除非法律法規不允許公開披露這 些事項，或在極端罕見的情況下，如果合理預 期在我們報告中溝通某事項造成的負面後果超 過產生的公眾利益，我們決定不應在報告中溝 通該事項。 出具本獨立核數師報告的審計項目合夥人是陳 顯基。 羅兵咸永道會計師事務所 執業會計師 香港，二零二二年三月二十五日 From the matters communicated with the Audit Committee, we determine those matters that were of most significance in the audit of the consolidated financial statements of the current period and are therefore the key audit matters. We describe these matters 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 this independent auditor’s report is Chan Hin Gay, Gabriel. PricewaterhouseCoopers Certified Public Accountants Hong Kong, 25 March 2022