✨ Audit Report
2000
NEW ZEALAND GAZETTE
No. 82
Audit New Zealand
AUDITOR’S REPORT
TO THE READERS OF THE FINANCIAL STATEMENTS
OF ORION NEW ZEALAND LIMITED
We have audited the financial statements of Orion New Zealand Limited on pages 2 to 20. The financial statements provide information about the past financial performance of Orion New Zealand Limited and its financial position as at 31 March 2001. This information is stated in accordance with the accounting policies set out on pages 7 and 8.
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 Orion New Zealand Limited as at 31 March 2001 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 K J Boddy, 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 Directors in the preparation of the financial statements; and
- whether the accounting policies are appropriate to Orion New Zealand 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. 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.
Other than in our capacity as auditor, acting on behalf of the Controller and Auditor-General, we have no relationship with or interests in Orion New Zealand Limited.
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2001, No 82
Gazette.govt.nz —
NZ Gazette 2001, No 82
✨ LLM interpretation of page content
💰 Auditor’s Report for Orion New Zealand Limited
💰 Finance & RevenueAudit, Financial Statements, Orion New Zealand Limited, Electricity, Information Disclosure
- K J Boddy, of Audit New Zealand