New Zealand Gazette – 2005 – No. 132

Page 3233

✨ Audit Report

19 AUGUST 2005
NEW ZEALAND GAZETTE, No. 132
3233

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 2005 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 2005 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 5 August 2005 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 2005, No 132

Gazette.govt.nz — NZ Gazette 2005, No 132

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 Limited (continued from previous page)

Domain💰 Finance & Revenue
Dated5 August 2005
KeywordsAudit, Financial statements, Orion New Zealand, Commerce Act, Electricity Threshold Notice, Assurance review, Accounting records, Financial position, Cash flows, Electricity Information Disclosure Requirements
👩‍💼 Officials

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

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