Annual Report 2021

131 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 Other Information The Directors of the Company are responsible for the other information. The other information comprises the information included in the annual report, but does not include the consolidated financial statements and our auditor’s report thereon. Our opinion on the consolidated financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the consolidated financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the consolidated financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Responsibilities of Directors and Those Charged with Governance for the Consolidated Financial Statements The Directors of the Company are responsible for the preparation of the consolidated financial statements that give a true and fair view in accordance with HKFRSs issued by the HKICPA and the disclosure requirements of the Hong Kong Companies Ordinance, and for such internal control as the Directors determine is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. In preparing the consolidated financial statements, the Directors are responsible for assessing the Group’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Directors either intend to liquidate the Group or to cease operations, or have no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Group’s financial reporting process. 其他資料 貴公司董事負責其他資料。其他資料包括年報 中載列的資料，但不包括綜合財務報表及核數 師報告。 我們就綜合財務報表的意見並未包含其他資料 且我們並不就其他資料表達任何形式的確定性 結論。 就我們對綜合財務報表的審計而言，我們的責 任是閱讀其他資料，並在閱讀過程中考慮其他 資料是否與綜合財務報表或我們於審計中得知 的情況存在重大不符，或者似乎有重大錯誤陳 述。倘基於我們所作工作，我們斷定倘其他資 料存在重大錯誤陳述，則我們須匯報該事實。 就此而言，我們並無須匯報的內容。 董事責任及綜合財務報表負責管治人 員的責任 貴公司董事負責遵照香港會計師公會頒佈的香 港財務報告準則及香港公司條例之披露規定編 製呈列真實及公允意見的綜合財務報表，以及 董事認定為必要的內部監控，使綜合財務報表 的編製並無由於欺詐或錯誤導致的重大錯誤陳 述。 於編製綜合財務報表時，董事負責評估　貴集 團持續經營的能力，披露有關持續經營事項 （如適用）及採用持續經營會計基準，除非董事 擬對　貴集團進行清算或終止經營，或別無他 法而只能如此。 負責管治的人士負責監督　貴集團財務報告程 序。