New Zealand Gazette – 2000 – No. 108

Page 2711

✨ Audit Report

25 AUGUST NEW ZEALAND GAZETTE 2711

Audit New Zealand

AUDITOR’S REPORT
TO THE READERS OF THE FINANCIAL STATEMENTS
OF THE POWER COMPANY LIMITED

We have audited the accompanying financial statements of The Power Company Limited. The financial statements provide information about the past financial performance of The Power Company Limited and it financial position as at 31 March 2000. This information is stated in accordance with the accounting policies set out on page 3 to 16.

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 The Power Company Limited as at 31 March 2000 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 B F Kearney, 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:

the significant estimates and judgements made by the Board in the preparation of the financial statements; and
whether the accounting policies are appropriate to The Power Company 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.

VUW Te Waharoa — NZ Gazette 2000, No 108

Gazette.govt.nz — NZ Gazette 2000, No 108

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✨ LLM interpretation of page content

🏭 Audit Office Opinion on The Power Company Limited's Financial Statements (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsAudit, Financial statements, The Power Company Limited, Electricity (Information Disclosure) Regulations 1999
👩‍💼 Officials

B F Kearney, of Audit New Zealand

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