Tradelink 2022 Annual Report

134 Tradelink Electronic Commerce Limited Annual Report 2022 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） 我們還向審核委員會提交聲明，說明我們已符 合有關獨立性的相關專業道德要求，並與他們 溝通有可能合理地被認為會影響我們獨立性的 所有關係及其他事項，以及在適用的情況下， 為消除威脅而採取的行動或應用的防範措施。 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龍 妙玲。 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 二零二三年三月二十日 Auditor’s responsibilities for the audit of the consolidated financial statements (Continued) We also provide the Audit Committee with a statement that we have complied with relevant ethical requirements regarding independence and 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. 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 Lung Miu Ling. KPMG Certified Public Accountants 8th Floor, Prince’s Building 10 Chater Road Central, Hong Kong 20 March 2023