Audit Report Continuation




3092 NEW ZEALAND GAZETTE No. 122

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

Unqualified Opinion

We have obtained all the information and explanations we have required.

In our opinion:

  • proper accounting records have been maintained by Dunedin Electricity Limited as far as appears from our examination of those records; and

  • the accompanying financial statements:
    — comply with generally accepted accounting practice; and
    — give a true and fair view of the financial position of Dunedin Electricity Limited as at 31 March 2000 and the results of its operations and cash flows for the year then ended; and
    — comply with the Electricity (Information Disclosure) Regulations 1999.

This opinion replaces our earlier opinion issued on 23 June 2000 and previously included in New Zealand Gazette No 71, dated 28 June 2000. These financial statements have been revised as a result of a change in Dunedin Electricity Limited’s accounting policy for recognition of deferred taxation as outlined in note (m) on page 15 and the information has now been prepared pursuant to the Electricity (Information Disclosure) Amendment Regulations 2000.

Our audit was completed on 30 August 2000 and our unqualified opinion is expressed as at that date.

R Bruce Robertson
Audit New Zealand
On behalf of the Controller and Auditor-General
Dunedin, New Zealand



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2000, No 122


Gazette.govt.nz PDF NZ Gazette 2000, No 122





✨ LLM interpretation of page content

💰 Report of the Audit Office on Dunedin Electricity Limited's Financial Statements (continued from previous page)

💰 Finance & Revenue
Audit, Financial Statements, Dunedin Electricity Limited, Accounting Policies
  • R Bruce Robertson, Audit New Zealand