Annual Report 2021

129 舜宇光學科技(集團)有限公司 • 2021 年報 Independent Auditor’s Report 獨立核數師報告 TO THE SHAREHOLDERS OF SUNNY OPTICAL TECHNOLOGY (GROUP) COMPANY LIMITED (incorporated in the Cayman Islands with limited liability) Opinion We have audited the consolidated financial statements of Sunny Optical Technology (Group) Company Limited (the “ Company ”) and its subsidiaries (collectively referred to as the “ Group ”) set out on pages 135 to 306, which comprise the consolidated statement of financial position as at 31 December 2021, and the consolidated statement of profit or loss and other comprehensive income, consolidated statement of changes in equity and consolidated statement of cash flows for the year then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies. In our opinion, the consolidated financial statements give a true and fair view of the consolidated financial position of the Group as at 31 December 2021, and of its consolidated financial performance and its consolidated cash flows for the year then ended in accordance with Hong Kong Financial Reporting Standards (“ HKFRSs ”) issued by the Hong Kong Institute of Certified Public Accountants (“ HKICPA ”) and have been properly prepared in compliance with the disclosure requirements of the Hong Kong Companies Ordinance. Basis for Opinion We conducted our audit in accordance with Hong Kong Standards on Auditing (“ HKSAs ”) issued by the HKICPA. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are independent of the Group in accordance with the HKICPA’s Code of Ethics for Professional Accountants (the “ Code ”), and we have fulfilled our other ethical responsibilities in accordance with the Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Key Audit Matters Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the consolidated financial statements of the current period. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. 致 舜宇光學科技(集團)有限公司全體股東 (於開曼群島註冊成立的有限公司) 意見 我們已審核載於第 135 至 306 頁舜宇光學科技 (集團)有限公司(「 貴公司 」)及其附屬公司(統 稱「 貴集團 」)的綜合財務報表,包括於二零 二一年十二月三十一日的綜合財務狀況表與截 至該日止年度的綜合損益及其他全面收益表、 綜合權益變動表及綜合現金流量表,以及綜合 財務報表附註,包括主要會計政策概要。 我們認為,該等綜合財務報表已根據香港會計 師公會(「 香港會計師公會 」)頒佈的《香港財務 報告準則》(「 《香港財務報告準則》 」)真實公允 地反映 貴集團於二零二一年十二月三十一日 的綜合財務狀況及截至該日止年度的綜合財務 表現及綜合現金流量,並已按照香港公司條例 的披露要求妥為編製。 意見的基礎 我們根據香港會計師公會頒佈的香港核數準則 (「 香港核數準則 」)進行審核工作。根據該等準 則,我們的責任於本報告「核數師就審核綜合 財務報表的責任」一節中進一步詳述。根據香 港會計師公會頒佈的《專業會計師道德守則》 (「 《守則》 」),我們獨立於 貴集團,並已遵循 該《守則》履行其他道德責任。我們認為,我們 所獲得的審核憑證屬充分及恰當,可為我們的 意見提供基準。 關鍵審核事項 根據我們的專業判斷,關鍵審核事項為我們審 核本期綜合財務報表中最重要的事項。我們在 審核綜合財務報表及就此形成意見時處理該等 事項,而不會就該等事項單獨發表意見。

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