133 ANNUAL REPORT 2024 Auditors’ Responsibilities for the Audit of the Financial Statements (Cont’d) • Plan and perform the group audit to obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group as a basis for forming an opinion on the financial statements of the Group. 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 the directors 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 the directors 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. From the matters communicated with the directors, we determine those matters that were of most significance in the audit of the financial statements of the Group and of the Company for the current financial year and are therefore the key audit matters. We describe these matters in our auditors’ 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. OTHER MATTERS This report is made solely to the members of the Company, as a body, in accordance with Section 266 of the Companies Act 2016 in Malaysia and for no other purpose. We do not assume responsibility to any other person for the content of this report. Crowe Malaysia PLT Chin Kit Seong 201906000005 (LLP0018817-LCA) & AF 1018 03030/01/2027 J Chartered Accountants Chartered Accountant Kuala Lumpur 15 April 2025 INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF KEYFIELD INTERNATIONAL BERHAD (Incorporated in Malaysia) Registration No: 202001038989 (1395310-M) (cont’d)
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