貿易通 2021 年年報

111 二零二一年年報 貿易通電子貿易有限公司 Report of the Auditors (Continued) 核數師報告書（續） 核數師就審計綜合財務報表承 擔的責任（續） 從與審核委員會溝通的事項中，我們確定哪些事項 對本期綜合財務報表的審計最為重要，因而構成關 鍵審計事項。我們在核數師報告中描述這些事項， 除非法律法規不允許公開披露這些事項，或於極端 罕見的情況下，如果合理預期在我們報告中溝通某 事項造成的負面後果超過產生的公眾利益，我們決 定不應在報告中溝通該事項。 出具本獨立核數師報告的審計項目合夥人是方思 穎。 畢馬威會計師事務所 執業會計師 香港中環 遮打道十號 太子大廈八樓 二零二二年三月二十二日 Auditor’s responsibilities for the audit of the consolidated financial statements (Continued) From the matters communicated with the Audit Committee, 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 this independent auditor’s report is Sylvene Fong. KPMG Certified Public Accountants 8th Floor, Prince’s Building 10 Chater Road Central, Hong Kong 22 March 2022