Annual Report 2019

INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 HOP FUNG GROUP HOLDINGS LIMITED 合豐集團控股有限公司 72 AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS (continued) From the matters communicated with those charged with governance, 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 the independent auditor’s report is Lui Chi Wang. Deloitte Touche Tohmatsu Certified Public Accountants Hong Kong 27th March, 2020 核數師就審核綜合財務報表須承擔的責任 （續） 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等 事項，除非法律或法規不允許公開披露該等事項， 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呂志宏。 德勤 • 關黃陳方會計師行 執業會計師 香港 二零二零年三月二十七日