Financial Statements Audit Report




2392

NEW ZEALAND GAZETTE

No. 96

ARTHUR ANDERSEN

Arthur Andersen
Level 14, 40 Mercer Street
PO Box 10 648 Wellington
New Zealand
Tel (64 4) 922 2500
Fax (64 4) 922 2505

Auditors’ Report

To the readers of the financial statements of CentralPower Limited

We have audited the accompanying financial statements of CentralPower Limited. The financial statements provide information about the past financial performance of CentralPower Limited and its financial position as at 31 March 2000. This information is stated in accordance with the accounting policies set out in Note 1.

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

Auditors’ Responsibilities

It is our responsibility to express an independent opinion on the financial statements presented by the Directors and report our opinion to you.

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 CentralPower 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.

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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2000, No 96


Gazette.govt.nz PDF NZ Gazette 2000, No 96





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  • Arthur Andersen