Annual Report 2024
Independent Auditor’s Report 獨立核數師報告 134 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 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 Matter Key audit matter is the matter that, in our professional judgment, was of most significance in our audit of the consolidated financial statements of the current period. This matter was 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 this matter. 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事 項,而不會就該事項單獨發表意見。
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