✨ Audit Report for Electricity Invercargill Limited
1838
NEW ZEALAND GAZETTE
No. 77
Audit New Zealand
REPORT OF THE AUDIT OFFICE
TO THE READERS OF THE FINANCIAL STATEMENTS OF ELECTRICITY INVERCARGILL LIMITED FOR YEAR ENDED 31 MARCH 2000.
We have audited the accompanying financial statements of Electricity Invercargill Limited on pages 5 to 14. The financial statements provide information about the past financial performance of Electricity Invercargill Limited and its financial position as at 31 March 2000. This information is stated in accordance with the accounting policies set out on pages 8 to 9.
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 Electricity Invercargill Limited as at 31 March 2000, and results of 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 our opinion to you.
The Controller and Auditor-General has appointed Bede 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. 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 Electricity Invercargill Limited’s circumstances, consistently applied and adequately disclosed.
We conducted our audit in accordance with generally accepted auditing standards including the Auditing Standards issued by the Institute of Chartered Accountants of New Zealand. We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to obtain 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 interest in Electricity Invercargill Limited.
Next Page →
Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2000, No 77
Gazette.govt.nz —
NZ Gazette 2000, No 77
✨ LLM interpretation of page content
🏭
Audit Report of Electricity Invercargill Limited
(continued from previous page)
🏭 Trade, Customs & IndustryAudit, Financial Statements, Electricity Invercargill Limited, Financial Performance
- Bede Kearney, Audit New Zealand