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New Zealand Gazette – 2005 – No. 151

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✨ Financial Statements Audit Report

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NEW ZEALAND GAZETTE, No. 151

31 AUGUST 2005

Audit New Zealand

REPORT OF THE AUDITOR-GENERAL

TO THE READERS OF THE FINANCIAL STATEMENTS OF

ELECTRICITY INVERCARGILL LIMITED

FOR THE YEAR ENDED 31 MARCH 2005

We have audited the financial statements of Electricity Invercargill Limited on pages 2 to 13. The financial statements provide information about the past financial performance of Electricity Invercargill Limited and its financial position as at 31 March 2005. This information is stated in accordance with the accounting policies set out on pages 6 to 8.

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 Electricity Invercargill Limited 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 Tony Uttley of Audit New Zealand 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 Electricity Invercargill Limited’s circumstances, consistently applied and adequately disclosed.

VUW Te Waharoa — NZ Gazette 2005, No 151

Gazette.govt.nz — NZ Gazette 2005, No 151

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✨ LLM interpretation of page content

🏭 Electricity Invercargill Limited Financial Statements Certification (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated31 August 2005
KeywordsElectricity, Financial Statements, Audit, Certification, Commerce Commission, Public Audit Act, Accounting Policies
👩‍💼 Officials

Tony Uttley, Auditor

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