✨ Auditor's Report
2902 NEW ZEALAND GAZETTE No. 121
Audit New Zealand
AUDITOR'S REPORT
TO THE READERS OF THE FINANCIAL STATEMENTS OF ORION NEW ZEALAND LIMITED
We have audited the accompanying financial statements of Orion New Zealand Limited. The financial statements provide information about the past financial performance of Orion New Zealand Limited and its financial position as at 31 March 1999. This information is stated in accordance with the accounting policies set out on pages 8 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 Orion New Zealand Limited as at 31 March 1999 and the results of its operations and cash flows for the year then ended.
Auditor’s Responsibilities
It is the responsibility of the Audit Office to express an independent opinion on the financial statements presented by the Directors and report its opinion to you.
The Controller and Auditor-General has appointed J L Palmer, of Audit New Zealand, to undertake the audit.
Basis of Opinion
An audit includes examining, on a test basis, evidence relevant to the amounts and disclosures in the financial statements and performance information. It also includes assessing:
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the significant estimates and judgements made by the Board in the preparation of the financial statements; and
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whether the accounting policies are appropriate to Orion New Zealand Limited 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 evaluated the overall adequacy of the presentation of information in the financial statements.
Other than in our capacity as auditor, acting on behalf of the Controller and Auditor-General, we have no relationship with or interests in Orion New Zealand Limited.
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VUW Te Waharoa —
NZ Gazette 1999, No 121
NZLII —
NZ Gazette 1999, No 121
✨ LLM interpretation of page content
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Disclosure of Reliability Performance Measures by Line Owners
(continued from previous page)
🏭 Trade, Customs & Industry19 August 1999
Electricity, Reliability Performance, Financial Statements, Orion New Zealand Limited, Certification
- J. L. Palmer, Appointed to audit Orion New Zealand Limited
- J L Palmer, of Audit New Zealand