✨ Audit Report
4012 NEW ZEALAND GAZETTE No. 169
Audit New Zealand
AUDITOR'S REPORT
To the readers of the financial statements of Eastland Network Limited.
We have audited the accompanying financial statements of Eastland Network Limited. The financial statements provide information about the past financial performance of Eastland Network Limited and its financial position as at 31 March 1999. This information is stated in accordance with the accounting policies set out on pages 6 to 9.
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 Eastland Network Limited as at 31 March 1999, and results of 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.
The Controller and Auditor-General has appointed L H Desborough, 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. 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 Eastland Network 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 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 Eastland Network Limited.
Next Page →
PDF embedding disabled (Crown copyright)
View this page online at:
VUW Te Waharoa —
NZ Gazette 1999, No 169
NZLII —
NZ Gazette 1999, No 169
✨ LLM interpretation of page content
🏭
Audit Report for Eastland Network Limited
(continued from previous page)
🏭 Trade, Customs & IndustryAudit, Financial Statements, Electricity, Information Disclosure, Eastland Network Limited
- L H Desborough, Auditor appointed by Controller and Auditor-General
- L H Desborough, of Audit New Zealand