BAKER
TECHNOLOGY
L IMI TED
THE BE ST
I N US
. 76
Auditor’s responsibilities for theauditof the financial statements (cont’d)
From thematters communicated with the directors, we determine thosematters that were of most significance
in the audit of the financial statements of the current period and are therefore the key auditmatters. We describe
thesematters inour auditor’s report unless lawor regulationprecludespublicdisclosureabout thematter orwhen,
in extremely rare circumstances, we determine that amatter should not be communicated in our report because
the adverse consequences of doing sowould reasonably be expected to outweigh the public interest benefits of
suchcommunication.
Reportonother legal and regulatory requirements
In our opinion, the accounting and other records required by the Act to be kept by the Company and by those
subsidiary corporations incorporated in Singapore of which we are the auditors have been properly kept in
accordancewith theprovisions of theAct.
Theengagement partner on the audit resulting in this independent auditor’s report is Lim SiewKoon.
Ernst &Young LLP
PublicAccountants and
CharteredAccountants
Singapore
9March2018
INDEPENDENT
AUDITOR’SREPORT
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2017
