Annual Report 2021

134 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Independent Auditor’s Report 獨立核數師報告 根據與負責管治的人員進行溝通的事項，我們 對當期綜合財務報表審計中屬重大而因此屬關 鍵審計事項作出判定。我們於我們的核數師報 告內對該等事項進行陳述，除非法律或法規不 允許向公眾披露該等事項，或在極其罕有的情 況下，我們認為在合理的預期內披露該等事項 的負面後果大於對公眾利益帶來的好處，因而 決定在我們的報告內不予披露該等事項。 獨立核數師報告的審計委聘合夥人為黃淑雄 先生。 德勤 • 關黃陳方會計師行 執業會計師 香港 二零二二年三月二十二日 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 Mr. Jacky Wong Suk Hung. Deloitte Touche Tohmatsu Certified Public Accountants Hong Kong 22 March 2022