Audit Report




22 NOVEMBER 2006 NEW ZEALAND GAZETTE, No. 146 4219

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 audit related assignments for the company. These involved issuing an audit opinion on the annual financial statements for the year ended 31 March 2006, an audit opinion pursuant to the Commerce Act (Electricity Thresholds) Notice 2004 and a payroll review report. Other than these assignments we have no relation with or interest in the company.

Unqualified opinion

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

In our opinion:

  • proper accounting records have been maintained by the company as far as appears from our examination of those records; and

  • the financial statements of the company on pages 2 to 21:

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

    (b) give a true and fair view of the company’s financial position as at 31 March 2006 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 7 November 2006 and our unqualified opinion is expressed as at that date.

Signature

Julian Tan
Audit New Zealand
On behalf of the Auditor-General
Christchurch, New Zealand



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2006, No 146


Gazette.govt.nz PDF NZ Gazette 2006, No 146





✨ LLM interpretation of page content

🏭 Certification of financial statements and performance measures (continued from previous page)

🏭 Trade, Customs & Industry
7 November 2006
Financial statements, Performance measures, Certification, Orion New Zealand Limited
  • Julian Tan, Audit New Zealand