New Zealand Gazette – 1999 – No. 116

Page 2794

✨ Financial Statements Audit Report



2794 NEW ZEALAND GAZETTE No. 116

PRICEWATERHOUSECOOPERS

PricewaterhouseCoopers
30-34 Rathbone Street
PO Box 445
Whangarei, New Zealand
Telephone +64 9 438 4159
Facsimile +64 9 438 9548

REPORT OF THE AUDIT OFFICE

TO THE READERS OF THE SPECIAL PURPOSE FINANCIAL STATEMENTS OF TOP ENERGY LIMITED

FOR THE YEAR ENDED 31 MARCH 1999

We have audited the accompanying Special Purpose financial statements of Top Energy Limited. The financial statements provide information about the past financial performance of Top Energy Limited and its financial position as at 31 March 1999. This information is stated in accordance with the accounting policies set out in pages 7 to 10.

Directors’ Responsibilities

The Electricity (Information Disclosure) Regulations 1999 require the Directors to prepare financial statements which give a true and fair view of the financial position of Top Energy Limited as at 31 March 1999, and result of the operations and cash flows for the year then ended.

Auditor’s Responsibilities

It is our responsibility to express an independent opinion on the financial statements presented by the Directors and report our opinion to you.

Basis of Opinion

An audit includes examining, on a test basis evidence relevant to the amounts and disclosures in the financial statements. It also includes assessing:

  • the significant estimates and judgements made by the Directors in the preparation of the financial statements; and
  • whether the accounting policies are appropriate to Top Energy Limited’s circumstances, consistently applied and adequately disclosed.

We conducted our audit in accordance with generally accepted auditing standards in New Zealand. We planned and performed our audit so as to obtain all the information and explanations which we considered necessary. We obtained sufficient evidence to give reasonable assurance that the financial statements are free from material misstatements, whether caused by fraud or error. In forming our opinion we also



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🏭 Report of the Audit Office on Special Purpose Financial Statements for Top Energy Limited (continued from previous page)

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Audit Report, Financial Statements, Top Energy Limited, Accounting Policies, Directors' Responsibilities