New Zealand Gazette – 2000 – No. 93

Page 2339

✨ Audit Report

18 AUGUST
NEW ZEALAND GAZETTE
2339

PricewaterhouseCoopers

PricewaterhouseCoopers
23-29 Albert Street
Private Bag 92162
Auckland, New Zealand
DX CP24073
Telephone +64 9 355 8000
Facsimile +64 9 355 8001

Report of the Audit Office

To the readers of the special purpose financial statements of Top Energy Limited for the year ended 31 March 2000

We have audited the accompanying financial statements of Top Energy Limited. The financial statements provide information about the past financial performance of Top Energy Limited and its financial position as at 31 March 2000. This information is stated in accordance with the accounting policies set out in the Statement of Accounting Policies.

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 Top Energy Limited as at 31 March 2000, and the results of operations and cash flows for the year then ended.

Auditors’ 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 Peter Scott of PricewaterhouseCoopers 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 Top Energy 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.

LexisNexis

VUW Te Waharoa — NZ Gazette 2000, No 93

Gazette.govt.nz — NZ Gazette 2000, No 93

The Executive Wing of Parliament (depicted) is universally known as The Beehive. It was completed in 1977 and remains the primary office for the elected Government of the day.

✨ LLM interpretation of page content

🏭 Audit Office Opinion on Top Energy Limited Performance Measures (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated1 August 2000
KeywordsAudit, Performance Measures, Electricity, Information Disclosure, Regulations
👩‍💼 Officials

Peter Scott of PricewaterhouseCoopers

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