New Zealand Gazette – 2005 – No. 129

Page 3150

✨ Auditor-General Report

3150 NEW ZEALAND GAZETTE, No. 129 17 AUGUST 2005

PricewaterhouseCoopers
188 Quay Street
Private Bag 92162
Auckland, New Zealand
Telephone +64 9 355 8000
Facsimile +64 9 355 8001
www.pwc.com/nz

REPORT OF THE AUDITOR-GENERAL

TO THE READERS OF THE FINANCIAL STATEMENTS OF TOP ENERGY LIMITED – LINES BUSINESS FOR THE YEAR ENDED 31 MARCH 2005

We have audited the financial statements of Top Energy Limited – Lines Business on pages 1 to 20. The financial statements provide information about the past financial performance of Top Energy Limited – Lines Business and its financial position as at 31 March 2005. This information is stated in accordance with the accounting policies set out on pages 7 to 10.

Directors’ Responsibilities

The Commerce Commission’s Electricity Information Disclosure Requirements 2004 made under section 57T of the Commerce Act 1986 require the Directors to prepare financial statements which give a true and fair view of the financial position of Top Energy Limited – Lines Business as at 31 March 2005, and the results of its operations and cash flows for the year ended on that date.

Auditor’s Responsibilities

Section 15 of the Public Audit Act 2001 and Requirement 30 of the Electricity Information Disclosure Requirements 2004 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 Graeme Pinfold 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 – Lines Business’s circumstances, consistently applied and adequately disclosed.

We conducted the 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.

In addition to the audit we have carried out an audit related assignment for the Top Energy Limited. This involved issuing an audit opinion on the annual financial statements for the year ended 31 March 2005 as well as audit certificates pursuant to the Commerce Act Electricity Lines Threshold Notice 2004. Other than these assignments we have no relationship with or interest in the Top Energy Limited.

VUW Te Waharoa — NZ Gazette 2005, No 129

Gazette.govt.nz — NZ Gazette 2005, No 129

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✨ LLM interpretation of page content

🏭 Auditor-General’s Opinion on the Performance Measures of Top Energy Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated4 August 2005
KeywordsAuditor-General, Performance Measures, Top Energy Limited, Electricity Information Disclosure Requirements, PricewaterhouseCoopers
👩‍💼 Officials

Graeme Pinfold of PricewaterhouseCoopers

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