Interim Report 2021

Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2021 50 Report on Review of Condensed Consolidated Financial Statements 簡明綜合財務報表審閱報告 Scope of Review We conducted our review in accordance with Hong Kong Standard on Review Engagements 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the HKICPA. A review of these condensed consolidated financial statements consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Hong Kong Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Conclusion Based on our review, nothing has come to our attention that causes us to believe that the condensed consolidated financial statements are not prepared, in all material respects, in accordance with HKAS 34. Deloitte Touche Tohmatsu Certified Public Accountants Hong Kong 16 August 2021 審閱範圍 我們已根據香港會計師公會頒佈的香港審閱委 聘準則第 2410 號「由實體獨立核數師審閱中期 財務資料」進行審閱。審閱該等簡明綜合財務 報表包括主要向負責財務和會計事務的人員作 出查詢，並應用分析性和其他審閱程序。審閱 範圍遠少於根據香港核數準則進行審核的範 圍，故不能令我們保證我們將知悉於審核中可 能發現的所有重大事項。因此，我們不會發表 審核意見。 結論 按照我們的審閱，我們並無發現任何事項，令 我們相信簡明綜合財務報表在各重大方面未根 據香港會計準則第 34 號編製。 德勤 • 關黃陳方會計師行 執業會計師 香港 二零二一年八月十六日