New Zealand Gazette – 2005 – No. 151

Page 3721

✨ Audit Opinion

31 AUGUST 2005 NEW ZEALAND GAZETTE, No. 151 3721

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.

Other than in our capacity as auditor acting on behalf of the Auditor-General, we have no relationship with or interests in Electricity Invercargill Limited.

Unqualified Opinion

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

In our opinion –

proper accounting records have been maintained by Electricity Invercargill Limited as far as appears from our examination of those records; and
the financial statements of Electricity Invercargill Limited on pages 2 to 13:

(a) comply with generally accepted accounting practice in New Zealand; and

(b) give a true and fair view of Electricity Invercargill Limited financial position as at 31 March 2005 and the results of its operations and cash flows for the year ended on that date; and

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

Our audit was completed on 25 August 2005 and our unqualified opinion is expressed as at that date.

Signature

Tony Uttley
Audit New Zealand
On behalf of the Auditor-General
Dunedin, New Zealand

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
Dated25 August 2005
KeywordsElectricity, Financial Statements, Audit, Certification, Commerce Commission, Public Audit Act, Accounting Policies
👩‍💼 Officials

Tony Uttley, Audit New Zealand

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