She comfortably beat Sato in straight games of her second group A match.
Kidambi Srikanth crashed out of the tournament after he lost his second consecutive match to Chinese Taipei's Chou Tien Chen in straight games in Dubai Super Series Finals 2017.
Srikanth will play Taiwan's Chou Tien-chen in his second group B match on Thursday. Sindhu will take on Japanese Sayaka Sato on Thursday in her group A encounter.
PV SIndhu's stiffest test in Group A will come from Japan's Akane Yamaguchi, Kidambi Srikanth will have open his campaign against World No.1 Viktor Axelsen.
After the high of Rio Olympics last year, Sindhu continued her rampaging run this season clinching the India Open Super Series and Korea Open Super Series, besides bagging the silver at Glasgow World Championship and finishing as runners-up at Hong Kong Open last month.
Kidambi Srikanth admitted he has had a fantastic six to seven months but he is not letting success get to his head.
Gopichand termed Kidami Srikanth's feat of four Super Series titles as 'phenomenal'.
Criticised by shuttlers and coaches worldwide, including India, for controversial decisions by service judges, BWF will now start the testing in prestigious tournaments.
Ace shuttler Kidambi Srikanth, who won four Super Series titles this year, bagged the Sportsman of the Year award at the inaugural edition of Indian Sports Honours.
Sindhu registered her second loss in the four finals this season.
Hong Kong Open Superseries final highlights: PV Sindhu fought hard but could not settle in the game as Tai Tzu Ying played brilliantly and bagged the Hong Kong Open title.
PV Sindhu on Saturday defeated Thailand's Ratchanok Intanon in the semi-final to set up summit clash with World No.1 Tai Tzu Ying in the Hong Kong Open Superseries
Second seed Sindhu outplayed the fifth seed Japanese shuttler 21-12, 21-19 in a match which lasted 37 minutes.
Right from the start, Sindhu looked lethal and played aggressively to outplay her opponent in straight games. She will now take on fifth seed Akane Yamaguchi of Japan in the next round.
Saina staved off a spirited challenge from World No 44 Mette Poulsen of Denmark 21-19 23-21.
Olympic champion Chen Long delighted the home crowd as he defeated world number one Viktor Axelsen of Denmark to win the China Open for a fourth time on Sunday.
The 25-year-old had pulled out of the China Open Super Series Premier after his doctor advised him a week's rest following a muscle strain.
PV Sindhu has been playing continuously for the last three weeks, participating in the Denmark Open, French Open and the National Championship in Nagpur.