New Zealand Gazette – 1999 – No. 117

Page 2805

✨ Auditor's Report



13 SEPTEMBER NEW ZEALAND GAZETTE 2805

Audit New Zealand

CENTRAL ELECTRIC LIMITED

AUDITOR’S REPORT

To the readers of the financial statements of Central Electric Limited.

We have audited the accompanying financial statements of Central Electric Limited. The financial statements provide information about the past financial performance of Central Electric Limited and its financial position as at 31 March 1999. This information is stated in accordance with the accounting policies set out on pages 10 to 12.

Director’s 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 Central Electric Limited as at 31 March 1999.

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 Central Electric 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 of material misstatements, whether caused by fraud or error. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statement.

Other than in our capacity as auditor acting on behalf of the Controller and Auditor-General, we have no relationship with or interest in Central Electric Limited.



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🏭 Central Electric Limited Auditor's Report (continued from previous page)

🏭 Trade, Customs & Industry
13 September 1999
Audit, Financial Statements, Central Electric Limited, Electricity
  • Auditor's Report (on behalf of the Controller and Auditor-General)