New Zealand Gazette – 2003 – No. 105

Page 2789

✨ Audit Report

Report of the Auditor-General

To the readers of the special purpose financial statements of Top Energy Limited for the year ended 31 March 2003

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 2003. 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 2003, and the results of operations and cash flows for the year ended on that date.

Auditors’ responsibilities

Section 15 of the Public Audit Act 2001 and Regulation 31 of the Electricity (Information Disclosure) Regulations 1999 require the Auditor-General to audit the financial statements. It is the responsibility of the Auditor-General to express an independent opinion on the financial statements and report that opinion to you.

The Auditor-General has appointed Andy Britton 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 the Auditing Standards, published by the Auditor-General, which incorporate 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 Auditor-General and providing other professional services from time to time, we have no relationship with or interests in Top Energy Limited.

PricewaterhouseCoopers
188 Quay Street
Private Bag 92162
Auckland, New Zealand
DX CP24073
Telephone +64 9 355 8000
Facsimile +64 9 355 8001

VUW Te Waharoa — NZ Gazette 2003, No 105

Gazette.govt.nz — NZ Gazette 2003, No 105

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✨ LLM interpretation of page content

💰 Report of the Auditor-General on Top Energy Limited Financial Statements (continued from previous page)

Domain💰 Finance & Revenue
KeywordsAudit, Financial Statements, Auditor-General, Top Energy Limited, Electricity Regulations
👩‍💼 Officials

Auditor-General
Andy Britton, PricewaterhouseCoopers

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