Annual Report 2024

Independent Auditor’s Report 獨立核數師報告 139 舜宇光學科技（集團）有限公司 • 2024 年報 From the matter communicated with those charged with governance, we determine the matter that was of most significance in the audit of the consolidated financial statements of the current period and is therefore the key audit matter. We describe the matter 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 this independent auditor’s report is Kay Man Wo, Dick. Deloitte Touche Tohmatsu Certified Public Accountants Hong Kong 24 March 2025 根據與負責管治的人員進行溝通的事項，我們 對本期綜合財務報表審計中屬最重大而因此屬 關鍵審計事項作出判定。我們於我們的核數師 報告內對該事項進行陳述，除非法律或法規不 允許向公眾披露該事項，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事項。 本獨立核數師報告的審計委聘合夥人為紀文和。 德勤 • 關黃陳方會計師行 執業會計師 香港 二零二五年三月二十四日