Q1/ Introductory paragraph of audit report ?

(a) lIdentify the entity and State that whose financial statements have been audited; (b) Identify the title of each statement that comprises the financial statements; (c) Refer to the summary of significant accounting policies and other explanatory information; and (d) Specify the date or period covered by each financial statement comprising the financial statements

Introductory paragraph of audit report ?

Independent auditor's report to the shareholders of A'Saffa Foods SAOG Report on the audit of the financial statements Our opinion In our opinion, the financial statements of 'Saffa Foods SAOG (the "Parent Company, and the consolidated financial statements of the Parent Company and its subsidiaries (together, the "Group) present fairly, in all material respects, the respective financial positions of the Parent Company and the Group as at 31 December 2020, and their respective financial performance and their respective cash flows for the year then ended in accordance with International Financial Reporting Standards. What we have audited The financial statements of the Parent Company and the consolidated financial statements of the Group (together "these financial statements") comprise their respective: statement of comprehensive income for the year ended 31 December 2020; statement of financial position as at 31 December 2020; statement of changes in equity for the year then ended; statement of cash flows for the year then ended; and notes to these financial statements, which include significant accounting policies and other explanatory information . Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of these financial statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the Group in accordance with the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA Code) and the ethical requirements that are relevant to our audit of these financial statements in the Sultanate of Oman. We have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. Independent auditor's report to the shareholders of A'Saffa Foods SAOG (continued) Our audit approach Overview Key Audit Matter Impairment of non-financial assets As part of designing our audit, we determined materiality and assessed the risks of material misstatement in these financial statements. In particular, we considered where the directors made subjective judgements; for example, in respect of significant accounting estimates that involved making assumptions and considering future events that are inherently uncertain. As in all of our audits, we also addressed the risk of management override of internal controls, including among other matters consideration of whether there was evidence of bias that represented a risk of material misstatement due to fraud. We tailored the scope of our audit in order to perform sufficient work to enable us to provide an opinion on these financial statements as a whole, taking into account the structure of the Group and the Parent Company, the accounting processes and controls, and the industry in which the Group and the Parent Company operate. Key audit matters Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of these financial statements of the current period. These matters were addressed in the context of our audit of these financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. Independent auditor's report to the shareholders of A'Saffa Foods SAOG Report on the audit of the financial statements Our opinion In our opinion, the financial statements of 'Saffa Foods SAOG (the "Parent Company, and the consolidated financial statements of the Parent Company and its subsidiaries (together, the "Group) present fairly, in all material respects, the respective financial positions of the Parent Company and the Group as at 31 December 2020, and their respective financial performance and their respective cash flows for the year then ended in accordance with International Financial Reporting Standards. What we have audited The financial statements of the Parent Company and the consolidated financial statements of the Group (together "these financial statements") comprise their respective: statement of comprehensive income for the year ended 31 December 2020; statement of financial position as at 31 December 2020; statement of changes in equity for the year then ended; statement of cash flows for the year then ended; and notes to these financial statements, which include significant accounting policies and other explanatory information . Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of these financial statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the Group in accordance with the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA Code) and the ethical requirements that are relevant to our audit of these financial statements in the Sultanate of Oman. We have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. Independent auditor's report to the shareholders of A'Saffa Foods SAOG (continued) Our audit approach Overview Key Audit Matter Impairment of non-financial assets As part of designing our audit, we determined materiality and assessed the risks of material misstatement in these financial statements. In particular, we considered where the directors made subjective judgements; for example, in respect of significant accounting estimates that involved making assumptions and considering future events that are inherently uncertain. As in all of our audits, we also addressed the risk of management override of internal controls, including among other matters consideration of whether there was evidence of bias that represented a risk of material misstatement due to fraud. We tailored the scope of our audit in order to perform sufficient work to enable us to provide an opinion on these financial statements as a whole, taking into account the structure of the Group and the Parent Company, the accounting processes and controls, and the industry in which the Group and the Parent Company operate. Key audit matters Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of these financial statements of the current period. These matters were addressed in the context of our audit of these financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters