✨ Auditor's Report Requirements
1070 NEW ZEALAND GAZETTE, No. 40 27 FEBRUARY 2008
(c) the existence of any relationship (other than that of
auditor) which the auditor has with, or interest the
auditor has in, the registered bank and any associated
person of the registered bank; and
(d) whether the auditor has obtained all the information and
explanations that the auditor has required; and
(e) whether, in the auditor’s opinion, as far as appears from
an examination of them, proper accounting records have
been kept by the registered bank and the banking group;
and
(f) whether, in the auditor’s opinion, the financial
statements of the registered bank and the banking group
comply with generally accepted accounting practice,
and if they do not, the respects in which they fail to
comply; and
(g) whether, in the auditor’s opinion (where applicable), the
supplementary information has been prepared in
accordance with guidelines issued under section 78(3)
of the Act (if any) or any conditions of registration, and
is in accordance with the books and records of the
registered bank and the banking group; and
(h) whether, in the auditor’s opinion, and having regard to
any information or explanations that may have been
added by the registered bank under sections 11(2) and
14(2) of the Financial Reporting Act 1993, the financial
statements of the registered bank and the banking group
give a true and fair view of the matters to which they
relate and, if they do not, the respects in which they fail
to give such a view; and
(i) whether, in the auditor’s opinion, the supplementary
information prescribed in Schedules 4 to 8 and clauses
19 and 20 of Schedule 3 (as applicable) and disclosed in
accordance with this order gives a true and fair view of
the matters to which it relates and, if it does not, the
respects in which it fails to give such a view
3 Auditor’s report in respect of general disclosure statement:
interim accounting period
The auditor’s report in respect of a general disclosure statement
for an interim accounting period must meet the requirements of
clause 2 or,—
(a) for financial statements prepared in accordance with
clause 23 of this order, state—
(i) that the financial statements have been examined
by the auditor; and
(ii) whether anything has come to the auditor’s
attention which would cause the auditor to
believe that the financial statements do not
present a true and fair view of the matters to
which they relate; and
(b) for supplementary information prescribed in Schedules
4 to 8 and clauses 19 and 20 of Schedule 3 (as
applicable) and disclosed in accordance with this order,
state—
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2008, No 40
Gazette.govt.nz —
NZ Gazette 2008, No 40
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Auditor’s Report Requirements for General Disclosure Statement
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💰 Finance & RevenueBanking, Auditor’s Report, General Disclosure Statement, Financial Statements