Annual Report 2024

Independent Auditor’s Report 獨立核數師報告 138 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 • Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation. • Plan and perform the Group audit to obtain sufficient appropriate audit evidence regarding the financial information of the entities or business units within the group as a basis for forming an opinion on the group financial statements. We are responsible for the direction, supervision and review of the audit work performed for purposes of the group audit. We remain solely responsible for our audit opinion. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, actions taken to eliminate threats or safeguards applied. • 就董事使用持續經營會計基準的恰當性進 行斷定，並依據所取得的審計憑證，斷定 是否存在與可能會對　貴集團持續經營的 能力產生重大疑問的事件或狀況有關的重 大不確定因素。倘我們斷定存在重大不確 定因素，則我們須於核數師報告內就綜合 財務報表的相關披露提請注意，或倘該等 披露不充分，則修訂我們的意見。我們的 結論乃基於直至我們的核數師報告日期所 取得的審計憑證。然而，未來事件或狀況 可能使得　貴集團終止持續經營。 • 就綜合財務報表的整體呈列、架構及內容 （包括披露）及綜合財務報表是否公平反映 有關交易及事項進行評估。 • 計劃及進行集團審核，以就　貴集團內實 體或業務單位的財務資料獲取充足及適當 的審核憑證，作為對集團財務報表發表意 見的基礎。我們負責指導、監督和審閱為 進行集團審核而執行的審核工作。我們就 審核意見承擔全部責任。 我們與負責管治的人員就（其中包括）審計的計 劃範圍及時間以及重大審計發現進行溝通，包 括於審計期間我們所發現的內部控制中的任何 重大缺陷。 我們亦向負責管治的人員提供表明我們已遵守 有關獨立性的道德規定的聲明，並與彼等溝通 所有被合理認為可能影響獨立性的關係及其他 事項，以及在適用之情況下，採取消除威脅之 行動或所應用之防範措施。