Annual Report 2021

HOP FUNG GROUP HOLDINGS LIMITED • Annual Report 2021 72 INDEPENDENT AUDITOR’S REPORT (CONTINUED) 獨立核數師報告（續） 核數師就審核綜合財務報表須承 擔的責任 （續） • 評估綜合財務報表的整體呈報方式、結 構及內容，包括披露資料，以及綜合財 務報表是否公平反映相關交易和事項。 • 就 貴集團內實體或業務活動的財務資 料獲取充足及適當的審核憑證，以便對 綜合財務報表發表意見。本核數師行負 責集團審核的方向、監督及執行。本核 數師行為審核意見承擔全部責任。 本核數師行與管治層溝通，其中包括審核的 計劃範圍、時間安排及重大審核發現，該等 發現包括本行在審核過程中識別的內部監控 的任何重大缺陷。 本核數師行亦向管治層作出聲明，指出本行 已符合有關獨立性的相關道德要求，並與彼 等溝通可能被合理地認為會影響本行獨立性 的所有關係及其他事宜，以及消除威脅而採 取的行動或應用的防範措施。 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 師報告中描述有關事項，除非法律或法規不 允許公開披露該事項，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 莫秀芬。 德勤 • 關黃陳方會計師行 執業會計師 香港 二零二二年七月二十六日 AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) • Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation. • Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, actions taken to eliminate threats or safeguards applied. From the matters communicated with those charged with governance, we determine the matter that was of most significance in the audit of the consolidated financial statements of the current period and is therefore the key audit matter. We describe the matter 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 Mok Sau Fan. Deloitte Touche Tohmatsu Certified Public Accountants Hong Kong 26th July, 2022