New Zealand Gazette – 2004 – No. 168

Page 4223

✨ Audit Report Continuation

17 DECEMBER 2004 NEW ZEALAND GAZETTE, No. 168 4223

In addition to the audit, we have carried out audit related assignments for Orion New Zealand and group. These involved issuing an audit opinion on the annual financial statements for the year ended 31 March 2004 as well as audit certificates pursuant to the Commerce Act Electricity Threshold Notice 2004 and a limited scope assurance review. Other than these assignments we have no relation with or interest in Orion New Zealand Limited.

Unqualified opinion

We have obtained all the information and explanations we have required.

In our opinion:

▲ proper accounting records have been maintained by Orion New Zealand as far as appears from our examination of those records; and

▲ the financial statements of Orion New Zealand on pages 2 to 21:

—   comply with generally accepted accounting practice in New Zealand; and

—   give a true and fair view of Orion New Zealand’s financial position as at 31 March 2004 and the results of its operations and cash flows for the year ended on that date; and

—   comply with the Electricity (Information Disclosure) Requirements 2004.

Our audit was completed on 8 December 2004 and our unqualified opinion is expressed as at that date.

K J Boddy
Audit New Zealand
On behalf of the Auditor-General
Christchurch, New Zealand

VUW Te Waharoa — NZ Gazette 2004, No 168

Gazette.govt.nz — NZ Gazette 2004, No 168

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 Report for Orion New Zealand Financial Statements (continued from previous page)

Domain💰 Finance & Revenue
KeywordsAudit, Financial statements, Orion New Zealand, Commerce Act, Electricity Threshold Notice
👩‍💼 Officials

K J Boddy, Audit New Zealand

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