New Zealand Gazette – 2008 – No. 40

Page 945

✨ Auditor's Report Requirements



27 FEBRUARY 2008 NEW ZEALAND GAZETTE, No. 40 945

Schedule 1

Information to be included in auditor’s report

Contents

Page

1 Auditor’s report in respect of key information summary...........................945

2 Auditor’s report in respect of general disclosure statement:
accounting period.......................................................................................945

3 Auditor’s report in respect of general disclosure statement:
interim accounting period ..........................................................................946

————————

1 Auditor’s report in respect of key information summary

The auditor’s report must state—

(a) that the key information summary has been examined
by the auditor; and

(b) whether the key information summary has been
completed in accordance with this order and whether
the information contained in it has been properly taken,
where applicable, from the information contained in the
general disclosure statement; and

(c) the nature of the audit examination conducted in respect
of information drawn from the general disclosure
statement, and whether a qualified or unqualified
opinion has been given in respect of that information.

2 Auditor’s report in respect of general disclosure statement:
accounting period

The auditor’s report in respect of the general disclosure
statement for an accounting period must state, with respect to
the financial statements and supplementary information
prepared in accordance with this order,—

(a) the work done by the auditor; and

(b) the scope and limitations of the audit; and

(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



Next Page →



Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2008, No 40


Gazette.govt.nz — PDF NZ Gazette 2008, No 40




✨ LLM interpretation of page content

💰 Registered Bank Disclosure Statement Order 2008 (continued from previous page)

💰 Finance & Revenue
Banking, Auditor's Report, Disclosure Statements, Financial Statements, Accounting Period