Auditor's Report




NEW ZEALAND GAZETTE

26 AUGUST

3185

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PricewaterhouseCoopers
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Auditor’s Report

To the readers of the financial statements of WEL Networks Limited – Lines Business

We have audited the accompanying financial statements of WEL Networks Limited – Lines Business. The financial statements provide information about the past financial performance of WEL Networks Limited – Lines Business and its financial position as at 31 March 2002. 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 WEL Networks Limited – Lines Business as at 31 March 2002, and the results of operations and cash flows for the year then ended.

Auditor’s 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 WEL Networks Limited – Lines Business’ 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 to provide us with 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 auditors and consultants we have no relationship with or interests in WEL Networks Limited.



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2002, No 118


Gazette.govt.nz PDF NZ Gazette 2002, No 118





✨ LLM interpretation of page content

💰 Auditor's Report on Financial Statements of WEL Networks Limited – Lines Business (continued from previous page)

💰 Finance & Revenue
Auditor's Report, Financial Statements, WEL Networks Limited, Lines Business, Electricity (Information Disclosure) Regulations 1999